The Section 139(9) particularly dealt with the defect rectification subsequent to the notice of the department. however the defect is to be rectified by the Assessee and such return shall be considered to be filled under those section. means say Assessee filed ROI us 139(1) which have defect. section 139(9) apply and AO asks the Assessee to file the correct return. this correct return should be treated as return us 139(5) ie revised return . hence as per my view we can amend such return. further this return also bound to processed us 143(1) and intimation is generated. However increasing the turnover is not the subject matter to be covered by 143(1). hence department may go for regular assessment in such a case