How does a professional respond to error 31 under sec 139(9)

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This query is : Resolved

Tathagata Dasgupta (Querist)

12 July 2016 Error 31, Section 139 (9)

P/L account is filled up properly, Balance Sheet is left blank.

And my previous ITR's have all yielded refunds in the same format. This is the first time I am receiving this.

I am engaged in consultancy.

Tathagata Dasgupta

Tathagata Dasgupta (Querist)

12 July 2016 I disagreed with the defect while responding. Does that mean I don't get my refund?

FYI, the defect was raised on behalf of CPC (there was no mention of AO)

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

12 July 2016 If the annual income > 1.20 lakhs or gross receipts > 10lakhs maintenance of books of accounts is mandatory leading to filling up of BS in ITR. Inference is from section 44AA(2). If the defect is not rectified,return will be treated as defective meaning thereby refund will be denied.

Message likes : 1 times

Amol S Joglekar

Amol S Joglekar (Expert)

12 July 2016 the error that has been continued for years together may not necessarily be accepted in subsequent years....On the contrary, if required, dept can reopen the earlier cases... So be careful in consultancy and do as directed by the CPC order.

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