Allowing the appeal of the assesee the Court held that; rejection of revised return on the ground that it was not accompanied with tax audit report without giving an opportunity to rectify the mistake is held to be bad in law- Order was set aside and matter was to be remanded back for disposal afresh .(AY. 1998-99)
Zeenath International Supplies, Chennai v. CIT (2018) 258 Taxman 367/ 172 DTR 429/ ( 2019) 306 CTR 590 (Mad.)(HC)
S. 139 : Return of income –Revised return- Rejection of revised return on the ground that it was not accompanied with tax audit report without giving an opportunity to rectify the mistake is held to be bad in law- Order was set aside and matter was to be remanded back for disposal afresh.[ S.44AB,139(5), 139(9)]