Scrutiny notice is to be issued within 6 months from date of filing of ITR amp; not from date of removal of defects

INCOME TAX : SLP dismissed against High Court ruling that date of filing of original return under section 139(1) has to be considered for purpose of computing period of limitation under sub-section (2) of section 143 and not date on which defects actually came to be removed under section 139(9)

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