CPC Notice 139(9) TDS mismatch

TDS / TCS 398 views 6 replies

Notice are received from CPC wrt mismatch between return income and Gross Income as per 26AS u/s 139(9). the Notice are quoting to rectify the defect. IMO the matter is not listed u/s 139(9) , therefor the notice issued u/s 139(9) of such category are bad in law. Views Solicited/  

Replies (6)

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) 

 

139(9) can't be issued just for the purposes of Tds mismatch .

There is technical issue in new IT website. Even if tds is appearing in 26AS , still it shows tax credit mismatch

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. 

You may submit the appropriate response through 139(9)

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,

You may file correct return under 139(9)


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