TMI BlogRevision u/s 263 - defective return of income u/s 139(9) - non filing of Audit report with the ITR -...Revision u/s 263 - defective return of income u/s 139(9) - non filing of Audit report with the ITR - setoff of carry forward of loss - the assessee itself has removed the defect without being intimated by the AO - Since the assessee has already filed the audit report, there is no question of AO issuing a defect notice - Revision proceedings are invalid. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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