9911796707
TMI Blog2025 (3) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents: Mr. Akhileshwar Sharma. PC :- 1. This petition, for the assessment year 2023-24 is filed challenging an order passed by the respondent no. 1-CPC, Bengaluru treating the return filed by the petitioner as defective return under Section 139 (9) of the Income-tax Act, 1961 ('the Act') on the ground that the petitioner has not filed the tax audit report as required under Section 44AB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cannot be entertained since there is no base order available on the system to be rectified and, therefore, the rectification petition is rejected. 4. We fail to understand the above reasoning because the order passed under Section 139 (9) of the Act treating the return of the petitioner as defective is an order available on the system of the respondents and from that system, the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present order. The petitioner is also directed to file a copy of ITR Form uploaded with the system of the respondents and the return which respondent no.1 has treated as defective. On receipt of the petitioner filing above documents, respondent no.2 will dispose of the rectification petition filed by the petitioner vide letter dated 25 November 2024. The said rectification petition should be dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
