Centralized Processing Centre, Bengaluru treated return filed by assessee as defective return under section 139(9) on ground that assessee had not filed tax audit report as required under section 44AB.  Assessee filed a rectification petition for rectification of order. Revenue rejected rectification petition on ground that there was no base order available on system to be rectified. On writ the Court held that assessee having accessed system of revenue to download impugned order, even revenue could have accessed said order and rejected rectification application on ground that base order was not available.However, assessee was  directed to file order treating return as invalid with revenue and a copy of ITR form uploaded with system of revenue and return which was treated as defective.On receipt of above documents, revenue shall dispose of rectification petition filed by assessee after giving assessee an opportunity of hearing. (AY. 2023-24)