Defective return notice u/s 139(9) for non tax audit. CPC has sent emails stating such notices were issued inadvertently and advised to ignore them
It is reported by many assessees that even in the cases where tax audit report has been duly filed and duly approved, they have received a notice of defective return u/s 139(9) stating following error:
“As seen from the Audit information mentioned under ‘General’ information in ‘Part A- Gen’ of the return filed, the flag has been ticked as “Yes” against – ‘Whether liable for Audit under section 44AB?’. However, the audit report, u/s. 44AB has not been filed electronically, as required under Rule 12(3) of the Income Tax Rules, 1962. Hence, as per clause (bb) of the Explanation under section 139(9), the return filed is regarded as defective”
Dear ********
Please refer the defective notice u/s 139(9) issued vide communication reference no. CPC/****/**/*********** dated xx-xx-2017. The said notice was issued inadvertently. Please ignore the defective notice.
We regret the inconvenience caused in this regard.
Nirmala
Deputy Commissioner of Income Tax, CPC
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…
AO was not justified in making addition by adopting method of extrapolation without bringing any material evidence in support -…
Court can not sit over comparative financial attractiveness of rival offers or to substitute its own view for the decision…
When quantum appeal stands restored to the AO, penalty can not be levied u/s 221(1) of the Income Tax Act…
Even if, the assessee is engaged in the bogus purchases, the entire purchases cannot be disallowed - ITAT In a…