Question ID :
44399
139(9) & 234A
Filing return under 139(1) in time and due to defect notice , assessee responded notice and file ITR U/S 139(9). Can authority charged interest u/s 234A ? Sec 234A specifically mentioned return not filed u/s 139(1) & 139(4). Any case law available to get waiver of interest U/S 234A for filing return u/s 139(9). Even tax was paid on due date while filing return u/s 139(1).
Posted by
CA. CHAVAN TRUPTI GAJANAN
on
Dec 31, 2022
Filed Under
DIRECT TAXES
Once you’ve been served with notice of defective return u/s 139(9), you must correct your return by revising it within 15 days from receipt by the Income Tax Department. Taxpayer rectifies the defect, filing a revised return, such return is valid as if original return is filed with in due date,
once the return is treated as return filed u/s 139(1) interest cannot be levied
Posted by
Hari Beldona on
Feb 03, 2024