Notice u/s 139(9)

ITR 2594 views 2 replies

mohit agrawal

Tax Consultant

123 Points Joined December 2013

one of our client has filed itr4 on 29/09/2013 and paid the tax determined.He has done a mistake in a itr 4 while filing the return regarding taxes paid.He has written the amount of tax paid in tax payable column instead of writing the amount of tax paid a self assessment tax column. Further department has issued notice u/s139(9) as a defective return.While filing return under which section it should be filed i.e 139(5)or 139(9). Please reply its urgent.

Replies (2)

Yogesh Shukla

Tax Practitioner

712 Points Joined January 2012

If the Assessing Officer considers that the return is defective, then he may intimate the defect to the assessee by sending a Notice u/s 139(9) and gives him an opportunity to rectify the defect within 15 days from the date of such intimation. He can also extend this time period on an application made by the assessee. If the assessee does not rectify the defect within the said period of 15 days or the extended time period, then the return shall be treated as void-ab-initio which means invalid and it shall be deemed that the assessee has not filed the return of income.
Provided that where the assessee rectifies the defect after the said period of 15 days or the extended time period but before the completion of assessment, then the Assessing Officer may condone the delay and treat the return as a valid return.

vinayak

Director

55 Points Joined February 2014

I have one question on this: did you get the 139(9) notice by email or by post? I file my ITR-2 with wrong bank codes. The status on the CPC website says "please wait for notice/communication" but I haven't received anything.