In case of any infirmity/defect in filing of ITR, before charging of maximum marginal rates, CPC is required to give an opportunity u/s 139(9) of the IT Act

Last updated: 28 May 2021
Quick Summary
The Income Tax Appellate Tribunal has ruled that the Central Processing Centre (CPC) must provide an opportunity to taxpayers to rectify any infirmities or defects in their Income Tax Returns (ITR) before charging tax at the maximum marginal rates. This is in accordance with Section 139(9) of the Income Tax Act. The tribunal found that the CPC had incorrectly applied the maximum marginal rate without allowing the basic exemption limit and without giving the assessee a chance to correct the return.

Court :
ITAT Delhi

Brief :
These two appeals filed by the assessee for the assessment years 2014-15 & 2017-18 are directed against two different orders of learned CIT(A)-40, New Delhi both dated 26.07.2019. 

Citation :
ITA Nos.7643/Del/2019

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