Returns below taxable limit deemed never furnished; directed not to be acted upon and removed from pendency. Section 139(10) deems returns showing income below the non-taxable threshold to be never furnished, except where proviso exceptions apply; such returns filed on or after the operative date must not be acted upon, must be publicised as invalid for processing, and must be removed from Monthly Progress Reports and the Income-tax Officer's Control Register (Blue Book).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Returns below taxable limit deemed never furnished; directed not to be acted upon and removed from pendency.
Section 139(10) deems returns showing income below the non-taxable threshold to be never furnished, except where proviso exceptions apply; such returns filed on or after the operative date must not be acted upon, must be publicised as invalid for processing, and must be removed from Monthly Progress Reports and the Income-tax Officer's Control Register (Blue Book).
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