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2022 (12) TMI 1516 - AT - Income TaxInvalid return - Validity of intimation issued u/s 143(1) on invalid return - assessee did not rectify the defects as per the notice issued u/s 139(9) - HELD THAT - A perusal of the communication issued to the assessee clearly shows that the CPC has issued the notice u/s.139(9) of the Act intimating defects in the return. In the notice, it has been categorically mentioned that if the defects were not removed, the return filed by the assessee would be treated as invalid return. Admittedly, the assessee has not rectified the defects. Consequently, the return filed by the assessee is liable to be treated as invalid return. Once the return filed by the assessee is treated as invalid return, intimation u/s.143(1) of the Act issued on the said return admittedly, is invalid and consequently the same stands quashed. Appeal of assessee allowed.
Issues involved: Appeal against order of ld CIT(A) regarding validity of return filed by assessee under section 139(9) and intimation issued under section 143(1) of the Act.
Summary: The appeal was filed by the assessee against the order of the ld CIT(A) regarding the validity of the return filed by the assessee under section 139(9) of the Act and the intimation issued under section 143(1) of the Act for the assessment year 2014-2015. The communication dated 21.08.2015 notified the assessee of defects in the return and warned that failure to rectify the defects would render the return invalid. The assessee did not rectify the defects as per the notice issued under section 139(9) of the Act. Subsequently, an intimation under section 143(1) of the Act was issued on 14.03.2016, making adjustments. The assessee contended that since the return was defective under section 139(9) and not rectified, the intimation under section 143(1) of the Act should be cancelled. The ld CIT(A) confirmed the intimation, leading to the appeal. The Tribunal noted that the communication dated 21.08.2015 clearly indicated that the return filed by the assessee would be treated as invalid if defects were not rectified. As the assessee failed to rectify the defects, the return was deemed invalid. Consequently, the intimation issued under section 143(1) of the Act on 14.03.2016 based on the invalid return was also deemed invalid and was quashed. The appeal of the assessee was allowed, and the order was pronounced on 14/12/2022.
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