Return become invalid
This query is : Resolved
Nikson Kuriakose
(Querist)
13 May 2015
sir,
I have filed a return AY 2013-14, and a notice u/s 139(9)has been received. And Now before rectifying it, Return became INVALID.
Can i have any other option for rectifying.
I have filed a return AY 2013-14, and a notice u/s 139(9)has been received. And Now before rectifying it, Return became INVALID.
Can i have any other option for rectifying.
14 May 2015
If the taxpayer does not rectify the defective return within the period of 15 days or the extended time period,
then the return shall be treated as void-ab-initio and it shall be deemed that the assessee has not filed the income
tax return.
However, in case the assessee rectifies the defect after the period of 15 days or the extended period but before
the completion of assessment, then the income tax officer may condone the delay and treat the income tax return
as a valid return.
The income tax officer can treat the return as valid return even if it is a defective return. But, if the assessing
officer considers that return as defective, then he is bound to intimate the defect to the assessee.
Date of Intimation means the date on which the letter specifying the defect is received by the assessee.
then the return shall be treated as void-ab-initio and it shall be deemed that the assessee has not filed the income
tax return.
However, in case the assessee rectifies the defect after the period of 15 days or the extended period but before
the completion of assessment, then the income tax officer may condone the delay and treat the income tax return
as a valid return.
The income tax officer can treat the return as valid return even if it is a defective return. But, if the assessing
officer considers that return as defective, then he is bound to intimate the defect to the assessee.
Date of Intimation means the date on which the letter specifying the defect is received by the assessee.
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Nikson Kuriakose
(Querist)
15 May 2015
Thank u sir.
And i hav an another doubt.
Can i file a fresh return for the same A.Y.
And i hav an another doubt.
Can i file a fresh return for the same A.Y.
15 May 2015
No. You cannot file fresh return for the same AY
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Nikson Kuriakose
(Querist)
15 May 2015
what is the remedy for solving the issue?
15 May 2015
You can directly contact your AO, whether he will agree with revised return
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