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Income Tax - Highlights / Catch Notes

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Rejection of ITR by the CPC as defective u/s 139(9) - Return of ...


Relief Granted: Delay in Rectifying Defective ITR Filed u/s 44ADA Condoned by Revenue Authority.

June 30, 2023

Case Laws     Income Tax     HC

Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares - Condonation of delay in filing the application for rectification of error - one of the authorities of the Revenue considered the case of the petitioner and thereby granted relief in favour of the petitioner. - The delay in filing the application for rectification of error committed in the return of income is condoned. - HC

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