The assessee filed its return on 29-11-2016 under section 139(1), which was declared defective. Defects were removed on 19-07-2017 within time allowed. Notice under section 143(2) was issued on 11-08-2018. The High Court held that removal of defects under section 139(9) does not constitute filing of a fresh return; the return relates back to its original filing date, making the limitation for notice six months from end of FY 2016-17, i.e., 30-09-2017. Notice issued in August 2018 was time-barred. SLP by revenue dismissed. (AY. 2016-17)