• Sec. 143 r.w.s. 144 & 139 – Assessment – General – Passing of Assessment Order in respect of Defective Returns selected for scrutiny under Cass Cycle 2016

Letter [F.No.System/Itba/Cass/Defective Returns/17-18/], Dated 12-12-2017

• Where assessee has already removed the defects as specified u/s 139(9), in such cases under scrutiny, before passing the assessment order u/s 143(3), AO shall condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid.

S N & Co

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