Officer must inform assessee to correct defects, says SC

The Supreme Court has said that if a tax return is defective, the onus is on the officer concerned to inform the assessee to correct the defects and if the supervisor fails to do so, the return cannot be called defective.

- BHAVINI MISHRA

"Ascertaining the defects and intimating the same to the assessee for rectification, are within the realm of discretion of the assessing officer. It is for him to exercise discretion. The burden is on the assessing of