Section 139(9)

Updated return vs Revised return

Income Tax - The Indian government announced an option for taxpayers to correct their income tax returns via the new updated return. As the name suggests, this return allows taxpayers to correct any omissions or errors in their income tax returns, discovered after the time limit for filing the revised return has lapsed. Updated return can be filled [&...

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Defective IT Return & Procedure Under New E-Filing Website

Income Tax - In this article, we will discuss everything about the defective income tax returns. Meaning: Defective return is the return of income which is rejected by the Income Tax Department due to certain defects. After the defects being identified by the department, a notice under section 139(9) is issued to assessee. First of all, there is [&hel...

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Revised return file to reflect amalgamation scheme approved by HC cannot be ignored by AO

ACIT Vs Rohit Bal Designs Pvt. Ltd. (ITAT Delhi) - 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 th...

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Return not become defective for mere mismatch in income as per ITR & Form 26AS

Deere & Company Vs DCIT (International Taxation) (ITAT Pune) - Mismatch in income returned in ITR and FORM 26AS is not covered within purview of Explanation (a) to section 139(9) (Defective Return)...

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Recent Posts in "Section 139(9)"

Revised return file to reflect amalgamation scheme approved by HC cannot be ignored by AO

ACIT Vs Rohit Bal Designs Pvt. Ltd. (ITAT Delhi)

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 […]...

Read More

Return not become defective for mere mismatch in income as per ITR & Form 26AS

Deere & Company Vs DCIT (International Taxation) (ITAT Pune)

Mismatch in income returned in ITR and FORM 26AS is not covered within purview of Explanation (a) to section 139(9) (Defective Return)...

Read More

Updated return vs Revised return

The Indian government announced an option for taxpayers to correct their income tax returns via the new updated return. As the name suggests, this return allows taxpayers to correct any omissions or errors in their income tax returns, discovered after the time limit for filing the revised return has lapsed. Updated return can be filled [&...

Read More
Posted Under: Income Tax |

Defective IT Return & Procedure Under New E-Filing Website

In this article, we will discuss everything about the defective income tax returns. Meaning: Defective return is the return of income which is rejected by the Income Tax Department due to certain defects. After the defects being identified by the department, a notice under section 139(9) is issued to assessee. First of all, there is [&hel...

Read More
Posted Under: Income Tax |

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