Question ID :
Return marked Invalid - How to make it valid
The assessee is a Resident Individual – Senior Citizen. For AY 2018-19, the assessee has filed the return of Income offering income from Foreign Source by the way of Dividend, Salaries & Other Sources.
The assessee was served with notice U/s 139(9) citing defects in disclosure “Income Chargeable to Tax at Special rate has been shown only in Sch Part B – TI , without giving the details of the same in the relevant schedules viz., Sch CG/SchOS and Sch SI“. The notice was duly responded through E-filing facility.
The return filed by the assessee was not accepted by the department citing some inexistent defects and marked the same as Invalid Return.
The assessee aggrieved by the action of AO, filed a petition before the PCIT U/s 119(2b), pleading the Commissioner to give directions to the AO to treat the return filed as Valid and process the same in accordance with the law.However PCIT rejected the petition stating that the petition filed is beyond the scope of authority of the office.
Please advise the available legal course of action, if any, to give directions to the AO to process the return as a valid one.
CA. VASUDEVAN P K
Jun 20, 2022