return for the A.Y. 2018-19 of an assessee is defective due to some wrong explanation given by assessee against notice u/s 139(9). now this return can be revised or not?
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Quick Summary
An assessee's tax return for the 2018-19 financial year has been deemed defective due to an incorrect explanation provided in response to a notice under section 139(9). The original deadline for revised returns has passed. As there is a refund due, the discussion explores whether rectification of the return is possible or if an application for condonation of delay under section 119(2)(b) is necessary to claim the refund.
@ dhiraj kabra and @ santosh jaiswal how can the assessee file rectication application,as it is not an apparent from records......I think he should file condonation delay u/s.119(2)(b) to receive refund
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