Return
This query is : Resolved
mohit khandelwal
(Querist)
13 May 2012
If any person filled his return first time in his life under section 142 instead of sec 139, what would be the effect? He file the return of AY 2010-11 & 2011-12 in march 2012!
CA PARAS BAFNA
(Expert)
13 May 2012
There is no special effect, impact or impression.
.
He is more honored, cared and questioned as he has been brought to the Department by a proper invitation. This special treatment is limited till the festival season overs.
.
After completion of his assessment in question, he can make a choice to file voluntarily his returns in time. It is not always possible for the Department to provide special treatment on Annual Basis.
.
He will be treated at par.
.
may not t
.
He is more honored, cared and questioned as he has been brought to the Department by a proper invitation. This special treatment is limited till the festival season overs.
.
After completion of his assessment in question, he can make a choice to file voluntarily his returns in time. It is not always possible for the Department to provide special treatment on Annual Basis.
.
He will be treated at par.
.
may not t
mohit khandelwal
(Querist)
13 May 2012
We can say that there is no problem in return filling by mistake in that section(142) in which return has to be filled after the order recieved by person from department for return filling!
mohit khandelwal
(Querist)
13 May 2012
Above msg is my question in reply of above answer? Plz gv me reply!
21 July 2025
Got it! To clarify your question:
If someone files their Income Tax Return (ITR) under Section 142(1) instead of Section 139(1) (which is the normal voluntary return filing), what happens?
Explanation:
Section 139(1) is for filing a return voluntarily by the taxpayer.
Section 142(1) return filing happens when the Income Tax Department issues a notice asking the taxpayer to file a return or submit details.
Effect of filing under Section 142(1) mistakenly (for AY 10-11 & 11-12):
No legal or procedural penalty arises just because the return was filed under Section 142(1) instead of Section 139(1).
The return will still be processed as a valid return.
However, filing under Section 142(1) indicates you are responding to a notice, so the department may keep a closer watch or scrutiny since it was on their initiation.
After that, the taxpayer can file normal returns in future years under Section 139(1).
It is advisable to file returns under the correct section (139(1)) voluntarily to avoid confusion.
Summary:
No adverse consequence solely due to this filing mistake.
Your return will be treated as a valid return.
Department’s scrutiny might be relatively more because the return is filed after their notice.
Going forward, file normally under Section 139(1).
If someone files their Income Tax Return (ITR) under Section 142(1) instead of Section 139(1) (which is the normal voluntary return filing), what happens?
Explanation:
Section 139(1) is for filing a return voluntarily by the taxpayer.
Section 142(1) return filing happens when the Income Tax Department issues a notice asking the taxpayer to file a return or submit details.
Effect of filing under Section 142(1) mistakenly (for AY 10-11 & 11-12):
No legal or procedural penalty arises just because the return was filed under Section 142(1) instead of Section 139(1).
The return will still be processed as a valid return.
However, filing under Section 142(1) indicates you are responding to a notice, so the department may keep a closer watch or scrutiny since it was on their initiation.
After that, the taxpayer can file normal returns in future years under Section 139(1).
It is advisable to file returns under the correct section (139(1)) voluntarily to avoid confusion.
Summary:
No adverse consequence solely due to this filing mistake.
Your return will be treated as a valid return.
Department’s scrutiny might be relatively more because the return is filed after their notice.
Going forward, file normally under Section 139(1).
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