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...
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 […]
Mismatch in income returned in ITR and FORM 26AS is not covered within purview of Explanation (a) to section 139(9) (Defective Return)
Understand the difference between updated return and revised return in India. Learn when to use each type of income tax return.
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 […]
