Held that the order of CIT(A) rejecting the appeal against section 139(9) treating the return as defective an invalid which is not appealable order is affirmed. (AY. 2018-19)
Amrut Rajendra Bora v. Dy.CIT(2023) 225 TTJ 453 (Pune)(Trib)
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Defective return-Treating the return as invalid-Not appealable-Appeal is not maintainable. [S. 44AB, 139(9), 246A(1)(a)]