Assessee filed return of income within prescribed due date on 28-10-2017.Assessing Officer issued on assessee a defective notice under section 139(9) on 6-6-2018. Assessee cured defect on 19-9-2018. Assessing Officer  issued on assessee a notice under section 143(2) on 22-9-2019 for assuming jurisdiction to initiate assessment proceedings and framed assessment. On appeal the assessee contended that the notice issued is beyond the period of limitation and hence the assessment is barred by limitation. CIT(A) up held the assessment order. On appeal  the Tribunal held that for assuming jurisdiction to frame assessment will  run from year in which return of income was filed and not when defect under section 139(9) was removed. Order is quashed and set side.  (AY. 2017-18)