Where the CPC declared the assessee’s return invalid under section 139(9) for non-filing of the compulsory audit report under section 44AB, while the assessee contended that its gross receipts were Rs. 6.15 crores and were below the threshold of Rs. 10 crores, the High Court held that the issue required deeper scrutiny of the return, profit and loss account and other documents and such exercise could more conveniently be undertaken by the Commissioner in exercise of revisional jurisdiction under section 264; accordingly, the assessee was directed to avail the alternate remedy under section 264. (AY. 2022-23).