Return to be treated as invalid if assessee didn't seek any condonation of delay for rectifying errors

IT: Discretion of Assessing Officer under proviso to sub-section (9) of section 139 to condone delay is wide enough and could be exercised even without a formal application by assessee for such purpose, however, onus would be on assessee to at least lay down sufficient grounds before Assessing Officer to enable him to exercise such discretion

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