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TMI Blog2022 (12) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... unication issued to the assessee clearly shows that the CPC has issued the notice u/s.139(9) of the Act intimating defects in the return. In the notice, it has been categorically mentioned that if the defects were not removed, the return filed by the assessee would be treated as invalid return. Admittedly, the assessee has not rectified the defects. Consequently, the return filed by the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission that the assessee had been served with a communication dated 21.08.2015 intimating that the return filed by it was a defective return and if the defect was not rectified the return would be treated as invalid. Ld. AR has placed before us the copy of the communication dated 21.08.2015 as follows :- 3. It was submitted by the ld. AR that the assessee had not complied with the notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) has confirmed the intimation. 4. In reply, ld.Sr. DR vehemently supported the order of the ld. CIT(A). It was the submission that as the intimation has been issued u/s.143(1) of the Act, the assessee should be asked to pay the demand as raised. It was the submission that the appeal filed by the assessee is a frivolous appeal. 5. We have considered the rival submissions. A perusal of the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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