Return filed cannot be rejected without giving an opportunity to Assessee

Zeenath International Supplies Vs CIT (High Court Madras) Sub-Section (9) of Section 139 of the Act is beneficial  provision to the assessee, which provides them an opportunity to rectify the defects. Since  the intention being that the assessment proceedings are an outcome of dialogue and discussion, the Assessing Officer is entitled to clarify all issues by issuing notice to the assessee and calling upon them to produce documents and explain their books of accounts, etc. Unfortunately, in the instant case, such procedure was not adopted when the revised return was rejected at t...