TMI BlogEnhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - The Revenue could...Enhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - The Revenue could hardly dispute that sec.139(9) of the Act is a specific provision wherein an AO could held a return as a defective one after following the due procedure as per Explanation (c) (i) thereto which treats a return filed by an assessee to be defective only if there is self-assessment tax claimed to have been paid and not otherwise. - Demand set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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