Income Tax : Learn what happens if your income tax return is deemed defective and how to rectify it. Understand Section 139(9) and your options...
Income Tax : Learn about defective income tax returns, reasons for notices, response steps, and time limits under Section 139(9). Ensure accura...
Income Tax : Learn how to effectively respond to a Notice u/s 139(9) for a defective income tax return in India. Understand the reasons, correc...
Income Tax : Understand the difference between updated return and revised return in India. Learn when to use each type of income tax return....
Income Tax : In this article, we will discuss everything about the defective income tax returns. Meaning: Defective return is the return of inc...
Income Tax : ITAT Jaipur held that as defect notice issued u/s. 139(9) of the Income Tax Act is not in accordance with the law and hence the re...
Income Tax : Delhi High Court held that notice issued under section 143(2) of the Income Tax Act after the expiry of six months from the end of...
Income Tax : ITAT Kolkata held that when original return filed was defective and such defect is removed u/s. 139(9) of the Income Tax Act, the ...
Income Tax : ITAT Amritsar held that the appeal order caused not maintainable for violation of section 249(4) of the Income Tax Act for non-pay...
Income Tax : ITAT Amritsar held that failure in furnishing of Form No. 10B is a procedural defect. Accordingly, denial of deduction u/s 11 of t...
Learn what happens if your income tax return is deemed defective and how to rectify it. Understand Section 139(9) and your options under the Income Tax Act.
ITAT Jaipur held that as defect notice issued u/s. 139(9) of the Income Tax Act is not in accordance with the law and hence the return of income filed by the assessee should be considered as valid return.
Delhi High Court held that notice issued under section 143(2) of the Income Tax Act after the expiry of six months from the end of the financial year in which return is furnished is barred by limitation and hence unsustainable in law.
ITAT Kolkata held that when original return filed was defective and such defect is removed u/s. 139(9) of the Income Tax Act, the return filed u/s. 139(1) becomes a valid return from the date when it was originally filed. Accordingly, set off business income with carry forwarded business loss allowed.
Learn about defective income tax returns, reasons for notices, response steps, and time limits under Section 139(9). Ensure accurate tax filings.
Learn how to effectively respond to a Notice u/s 139(9) for a defective income tax return in India. Understand the reasons, corrective actions, and steps to maintain accurate tax compliance.
ITAT Amritsar held that the appeal order caused not maintainable for violation of section 249(4) of the Income Tax Act for non-payment of admitted tax. Accordingly, the appeal order u/s 250 is caused nullity which will be not maintainable before the Tribunal.
ITAT Amritsar held that failure in furnishing of Form No. 10B is a procedural defect. Accordingly, denial of deduction u/s 11 of the Income Tax Act for such a defect is unsustainable in law.
Rajdhani Institute of Information Technology Vs CIT(A) (ITAT Cuttack) It was the submission that the assessee had been served with a communication dated 21.08.2015 intimating that the return filed by it was a defective return and if the defect was not rectified the return would be treated as invalid. Assessee had not complied with the […]
ACIT Vs Rohit Bal Designs Pvt. Ltd. (ITAT Delhi) Ld. A.O has committed an error by passing assessment order based on standalone basis despite fact that he had full knowledge of amalgamation while making the addition. The Ld. A.O should have considered the effect of amalgamation more so in view of the specific mandate of […]
