This discussion clarifies that a notice under section 139(9) is typically a defect notice, not a final order, and therefore may not be directly appealable. If a return is rejected after responding to a 139(9) notice, it might be considered an order invalidating the return, which could then be subject to appeal. Guidance on the format for such an appeal application is sought.
23 July 2020
SIR, EARLIER THEY ISSUE 139(9) NOTICE ,IN RESPONSE TO THIS WE FILE RETURN . NOW AGAIN THEY REJECT AND PASS ORDER U/S 139(9) INVALIDATING THE RETURN .