TaxTMI 
TaxTMI 
Procedure for implementation of Sec.139(9).
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....the ITOs if a return of income furnished is considered defective by him. 2. Two important points are to be noted with great care in invoking sec.139(9). The first is that it will apply to returns of income filed on or after 1st September, 1980 and it cannot be invoked for returns filed before 1st september, 1980 for any assessment year will come within the purview of sec.139(9). 3. The secon....
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....lidation the assessment may be completed on the basis of the return filed. 4. The board has decided the the functions of the ITO u/s.139(9) will be exclusively carried out by ITIs by virtue of orders to be passed in writing by CsIT u/s.125(1)(b). Commissioners will please ensure that specific orders in writing by them or the IACs exists or are now made, posting Inspectors to particular circles/....
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....columns have not been filled up or against applicable columns the assessee has indicated that information as per statement is attached and the attached statement gives the relevant information. Again, clause of the explanation requires that where the accounts of the assessee have been audited, the return should be accompanied by copies of the audited profit and loss account, balance sheet and the ....
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....l be issued by the counter clerk. He will receive the return in such cases and issue a receipt. ii) All returns will immediately be forwarded to the ITI attached with the ITO. iii) The Inspector will scrutinise the return of income and divide them into two categories. The first category will be of those which do not have any of those defects mentioned in the explanation. The 2nd category wil....