Limitation Period to issue scrutiny notice for defective ITR is from due date of filling original ITR

Kunal Structure (India) Private Limited Vs DCIT (Gujarat High Court) Period for limitation for issuing scrutiny notice in case of defective ITR is from due date of filling original ITR Conclusion: Limitation period for issuance of scrutiny notice under ­section 143(2) on filing of defective returns was to be considered from the date of filing of the original return as upon removing of  defects, the return would relate back to the date of filing of the original return thus, the notice under section 143(2) was issued beyond the period of limitation and could not be sustained. Held: Original re...