Income Tax : Understand tax implications for selling a flat pre-2001 and rectify defects in your tax return with expert advice....
Income Tax : Defective ITR not rectified within time is treated as invalid. Filing a new belated return or seeking condonation can avoid penalt...
Income Tax : Learn how to respond to a defective return notice under Section 139(9) of the Income Tax Act. Steps for correction and consequence...
Income Tax : Received a notice U/s 139(9) for defective return? Learn why it happens, how to respond, and the consequences of ignoring it. Stay...
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 : Understand PFA and defective return queries for ITR 1-6 for AY 24-25, including MAT applicability, TDS/TCS claims, and income disc...
Income Tax : ITAT Delhi held that assessments for defective returns must be made under Section 144, invalidating prior orders issued under Sect...
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...
ITAT Delhi held that assessments for defective returns must be made under Section 144, invalidating prior orders issued under Section 143(3).
Understand tax implications for selling a flat pre-2001 and rectify defects in your tax return with expert advice.
Defective ITR not rectified within time is treated as invalid. Filing a new belated return or seeking condonation can avoid penalties under Section 234F.
Understand PFA and defective return queries for ITR 1-6 for AY 24-25, including MAT applicability, TDS/TCS claims, and income disclosure.
Learn how to respond to a defective return notice under Section 139(9) of the Income Tax Act. Steps for correction and consequences of non-response.
Received a notice U/s 139(9) for defective return? Learn why it happens, how to respond, and the consequences of ignoring it. Stay compliant with Income Tax laws.
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.
