Chartered Accountant
124 Points
Joined March 2012
If the Assessing Officer thinks that a return is defective, he may inform the same to the assessee through a notice under section 139(9) giving him an opportunity to cure the defect within 15 days from the receipt of such notice.
The assessee is also permitted to extend the time upon making application. If the said defect is not rectified within the said time or the extended time, the return shall become void or invalid. In such case it shall be considered that no return of income has been filed by him.
When the assessee cures the defect after the said time period or the extended one but before the completion of assessment, then the Assessing Officer has the liberty to consider the return as a valid one.