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2019 (1) TMI 1484 - HC - Income TaxValidity of notice u/s 143(2) - Invalid return - Removal of the defects in the return initially filed defectively - notice barred by the limitation - Held that:- The petitioner filed the return of income on 16th October, 2016. This return was found to be defective. Department called upon petitioner to remove such defects which was done on 12th September, 2017. Though at one stage the department had some doubt about the curing of defects, on a representation of the petitioner it did not raise this issue further and thus impliedly accepted the petitioner's representation that there were no further defects after the petitioner removed the defects on 12th September, 2017. The issue arising in the present petition is no longer resintegra. A division bench of this Court in case of Prime Securities Limited Vs. Varinder Mehta, Assistant Commissioner of Income-Tax [2009 (4) TMI 108 - BOMBAY HIGH COURT] had held that once the defects are removed within the time permitted by the department, the same would relate back to the original date of filing of the return. In the result, impugned notice is set aside - Decided in favour of assessee.
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