Held that the Assessing Officer could not have treated the return as invalid under section 139(9) because of mismatch between the figure of income shown in the return and that in form 26AS and, secondly, if at all he did so on a wrong footing, he ought to have issued notice under section 142(1)(i) for enabling the assessee to file its return so that a regular assessment could take place to determine the correct amount of income and the consequential tax or refund. But the assessee had been deprived by the Deputy Commissioner (CPC) of any legal recourse to claim the refund. Considering the intent of section 237 and the unusual circumstances of the case, the order passed by him was akin to an order refusing refund under section 237 making it appealable under section 246A(1)(i). The order was set aside and the matter remitted to the file of the Commissioner (Appeals) for disposing of the appeal on the merits after allowing a reasonable opportunity of hearing to the assessee. (AY.2016-17)