CPC Notice 139(9) TDS mismatch

Deere & Company Vs DCIT (International Taxation) (ITAT Pune) relevant judgement which fortify the view. CPC should stop issuing notice of such category u/s 139 (9) 

If your return is found defective, the Income Tax Department will send you a defective notice under section 139(9) of the Income Tax Act via an email on your registered email id or post and the same can be viewed by logging in on the e-filing portal. 

Defective Return notice u/s 139 (9) is issued when there is a discrepancy between Income details filed in ITR & TDS deducted as per Form 26AS. Following are the common reasons for mismatch notice if TDS is deducted under section: 192 but Income is not taxed as salary income,