Replay of 139(9) is invalid
This query is : Resolved
09 February 2017
i had filed return for A.Y. 15-16 for professional income of Rs. 202000. i got notice u/s 139(9) that upload p&l and b/s. i filed replay that not agree with AO. and filed return before 1.5 months . i am not got any reply & not got refund . they are consider my return as invalid return . now how i got my refund ? pls help me.
09 February 2017
https://www.charteredclub.com/defective-return/
21 July 2025
Got it, you filed your return for AY 2015-16 with professional income of Rs. 2,02,000. Then you received a notice under Section 139(9) asking for Profit & Loss account and Balance Sheet. You responded disagreeing with AO and filed the return again after about 1.5 months, but your return is still being considered invalid and you haven't received your refund.
What to do next?
Understand Section 139(9):
When the Income Tax Department issues a 139(9) notice, it means the return filed is defective (e.g., missing documents, incorrect information). You need to respond with the required information/documents within the given time to make the return valid.
Filing a Return after 139(9) Notice:
Filing a fresh return without properly responding to the 139(9) notice does not cure the defect. The AO can still treat the original return as invalid.
Next Steps to get Refund:
File a rectification request under Section 154:
You can file a rectification application asking the AO to treat your return as valid and process the refund.
File a fresh return (if within time limit) with proper compliance:
If you have not responded properly to 139(9), you can file a fresh return before the end of the relevant assessment year or before the completion of assessment.
Approach the Assessing Officer (AO):
Visit or contact the AO to explain your situation and submit the required documents (P&L and Balance Sheet). Get an acknowledgment.
If time limit to file return has passed and AO rejected your return as invalid:
You may file a 'Belated Return' under Section 139(4), if within time limit, or approach the Commissioner of Income Tax for relief.
Keep records of all communications and proof of filing.
Summary Checklist for you:
Check if your response to 139(9) was complete and within time.
If not, submit the missing P&L and Balance Sheet ASAP.
If return is still treated invalid, file rectification u/s 154.
Contact AO or CPC to expedite refund processing.
Consider professional help if required.
What to do next?
Understand Section 139(9):
When the Income Tax Department issues a 139(9) notice, it means the return filed is defective (e.g., missing documents, incorrect information). You need to respond with the required information/documents within the given time to make the return valid.
Filing a Return after 139(9) Notice:
Filing a fresh return without properly responding to the 139(9) notice does not cure the defect. The AO can still treat the original return as invalid.
Next Steps to get Refund:
File a rectification request under Section 154:
You can file a rectification application asking the AO to treat your return as valid and process the refund.
File a fresh return (if within time limit) with proper compliance:
If you have not responded properly to 139(9), you can file a fresh return before the end of the relevant assessment year or before the completion of assessment.
Approach the Assessing Officer (AO):
Visit or contact the AO to explain your situation and submit the required documents (P&L and Balance Sheet). Get an acknowledgment.
If time limit to file return has passed and AO rejected your return as invalid:
You may file a 'Belated Return' under Section 139(4), if within time limit, or approach the Commissioner of Income Tax for relief.
Keep records of all communications and proof of filing.
Summary Checklist for you:
Check if your response to 139(9) was complete and within time.
If not, submit the missing P&L and Balance Sheet ASAP.
If return is still treated invalid, file rectification u/s 154.
Contact AO or CPC to expedite refund processing.
Consider professional help if required.
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