TaxTMI 
TaxTMI 
TaxTMI 
2011 (12) TMI 64
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....ormat has been treated as invalid on the ground that the ITRV form had not been received by the Central Processing Centre of the Income Tax Department at Bangalore. 3. For the Assessment Year 2009-10 the Petitioner uploaded its return of income on 27 March 2010 on the official website of the Income Tax Department. The Petitioner received an electronically generated mail from the Department acknowledging the e-filing of the return of income. An acknowledgment number was electronically generated and furnished to the Petitioner (acknowledgment number 115760720270310. On 5 April 2010 in accordance with the instructions of the Department, the Petitioner posted a copy of the ITRV Form duly signed by one of its partners. The Form was remitted by ....
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....titioner once again reiterated that the ITRV Form had been transmitted on 5 April 2010, 18 May 2010 and 18 May 2010. Furthermore it was pointed out to the Department that though on 5 April 2010 a representative had been deputed to Bangalore to deliver the Form, she was not allowed to meet the Assistant Commissioner of Income Tax in the Central Processing Centre. 5. The Court is informed that the problem has arisen in the present case since for Assessment Year 2009-10 arrangements were not made by the Income Tax Department for verification of returns uploaded electronically by digital signature. Such an arrangement has now been made from Assessment Year 2011-12. 6. Section 139 (9) of the Income Tax Act, 1961 stipulates that where the Asses....
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....cer to furnish in the first instance a period of fifteen days to rectify a defect in the return. A provision has been made for extension of the period within which the defects have to be rectified. Thereafter under the proviso, it is stipulated that where an assessee rectifies a defect even after the expiry of fifteen days or the further period allowed, but before an assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return. These are powers which are vested in the Assessing Officer. 8. Though the Income Tax Department made a provision for electronic filing of returns, it appears that the ITRV Form containing the due verification of the return of the assessee was required to be remitted only by ....