TMI Blog2011 (12) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... of one week from date of order. The Petition of the assessee is allowed. - W.P.NO. 2004 OF 2011 - - - Dated:- 1-12-2011 - DR. D.Y.CHANDRACHUD A. A. SAYED, JJ. Represented by: Mr. Percy J. Pardiwala, Sr. Adv. with Ms. Aarti Sathe for the Petitioner. Mr. Suresh Kumar for Respondents. ORAL JUDGMENT : (PER DR.D.Y.CHANDRACHUD, J.) 1. Rule. Learned Counsel for the Respondents waives service. By consent taken up for final hearing on the request of learned Counsel for the parties. 2. The Petitioner, which is a firm of Solicitors, has challenged a communication dated 21 March 2011 by which a return of income filed in the electronic format has been treated as invalid on the ground that the ITRV form had not been received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thereafter again on 18 May 2010. On 10 November 2010, the Petitioner received a communication stating that the Form had not been received at the Centralized Processing Center. Hence, once again on 18 November 2010, the Petitioner submitted a copy of the Form which was transmitted by ordinary post. By a communication dated 21 March 2011, the Petitioner has been informed that though the electronic return was uploaded, it is deemed never to have been filed since it was not duly verified in terms of the provisions of Section 139 of the Income Tax Act, 1961. The return is therefore, treated as invalid. By letters dated 1 April 2011 and 11 May 2011 the Petitioner once again reiterated that the ITRV Form had been transmitted on 5 April 2010, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay and treat the return as a valid return. The explanation to sub-section (9) provides that a return of income shall be treated as defective unless all conditions prescribed therein are fulfilled. Amongst the conditions, the condition in clause (a) is that the annexures, statements and columns in the return of income relating to computation of income chargeable under each head of income, computation of gross total income and total income have been duly filled in. 7. Treating a return filed by the assessee as an invalid return has serious consequences. Parliament has in sub-section (9) of Sectiion 139 made adequate provisions for the Assessing Officer to furnish in the first instance a period of fifteen days to rectify a defect in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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