In case of any infirmity/defect in filing of ITR, before charging of maximum marginal rates, CPC is required to give an opportunity u/s 139(9) of the IT Act


Court :
ITAT Delhi

Brief :
These two appeals filed by the assessee for the assessment years 2014-15 & 2017-18 are directed against two different orders of learned CIT(A)-40, New Delhi both dated 26.07.2019. 

Citation :
ITA Nos.7643/Del/2019

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