Notice u/s 139(9) for defective return , error code 332

This query is : Resolved

GOPAL KHANDELIA (Querist)
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13 January 2019 Dear Members,
One of my client received Notice U/s 139(9) for Defective return for AY 2018-19 with an error code 332 : Tax Payer has shown gross Receipt or income under the head " PGBP" more than Rs1 Crore; However, Part A of the Profit & Loss Account and/or Balance Sheet have not been filed and the books of accounts have not been audited'.

But we have already submitted the return with complete Balance sheet and Profit and loss detail. I have rechecked the xml and even the final pdf file downloaded from the e-filing portal. Even in Part A general complete audit u/s 44ab details are filled properly. we have copy of final 3cd and acknowledgement downloaded from e-filing portal but still we have received the notice.

Notice shows following probable resolution - "Please fill the Part A of Schedule Profit and Loss A/c and Balance Sheet details and also provide details of audit report obtained u/s 44AB in Part A – General."
But the above mentioned details are already filled.

It seems by mistake the notice has been sent to us. Kindly guide what should be done , or what else should we check.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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13 January 2019 did you file the audit report before uploading the income-tax return or after?

Arjun Gupta

Arjun Gupta (Expert)
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15 January 2019 I have also received similar notice of this kind on behalf of my client. And we have filed the audit report first, followed by ITR upload. What could be the probable response to this notice? Moreover, the facts are same i.e. t/o exceed 1cr and have have submitted return with full particulars of Balance Sheet and Profit & Loss and have checked the audit details too which are properly filled.