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Return u/s 139 (9)

Harsh Gupta (Employee) (36 Points)

25 August 2015

Hi there,
My uncle is having a partnership firm whoch was incorporated on 12.1.2013.. The total income calculated by the return uploader was Rs 151865 and the same was filed on 24.10.2013.. He did not provide for deduction on account of partners remuneration. Hence the total tax demand along with interest arrived at Rs 52367. The person on account of lack of knowledge then filed a revised return on 28.10.2013. The return was treated as defective and a letter dated 28.11.2014 was received asking to file a return us 139(9). However the same was ignored till date.. What should i do now to rectify this case..

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2 Replies

Udgam Koomar (Tax Technologist) (1949 Points)
Replied 25 August 2015

There is never any enough reason to igore any notices from Itax deptt. If it was filed online, login again and you will have to first collate data according to said deduction and then upload. if notice is expired, call CPC and get a fresh notice and the apply.

Miss Rinkal (Student) (1304 Points)
Replied 15 September 2015

@ Harsh Gupta: The due date to file returns of partnership firm who are not under tax audit for FY 2012-13 was extended to 05.08.2013 which was otherwise 31.07.2013. And for those under audit was extended to 31.10.2013 which was otherwise 30.09.2013. Now looking at the information that you have provided it seems that the firm was not under tax audit otherwise it was well within the due date. The original return that was filed was a belated return and hence such return could not be revised. Hence you must have got notice u/s 139(9). The notice u/s 139(9) must be answered within 15 days else it would be presumed that no return was filed for that year. However, you can convince the AO to reconsider your case and ask for a fresh notice and then file the return as per the notice