AO's order rejecting ITR without providing opportunity to rectify defect u/s 139(9) liable to be set-aside

Where AO rejected assessee's revised return at threshold on ground that same was not accompanied with tax audit report, in view of fact that assessee had not been given an opportunity to rectify said defect as contemplated under section 139(9), impugned order deserved to be set aside

Refer:[2018] 98 taxmann.com 219 (Madras)