Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 828 - ITAT KOLKATAValidity of intimation issued u/s 143(1) when the return of income filled was held as invalid return u/s 139(9) - Invalid or defective return - HELD THAT:- An order u/s 139(9) is on record by which return of income filed by the assessee has been treated as invalid return. Despite treating the return as invalid return, it has been processed by CPC, u/s 143(1)(a) by disallowing the claim of the assessee. We have also noted that there is a pre-requisite of return to be available u/s 139 or 142(1) for issuance of an intimation u/s 143(1) - Since the return has been held to be invalid by CPC, there exists no return u/s 139 which could have been processed u/s 143(1). Accordingly, processing done by CPC of an invalid return is improper and not in accordance with the provisions of the Act and Rule 8 of the aforesaid scheme. We are of the considered view that ld. CIT(A) is wrong in holding the processing of return of income u/s 143(1) as valid when prior to such processing, an order u/s 139(9) was passed treating the return as invalid resulting into situation as if no return has been filed. Accordingly, grounds taken by the assessee are allowed.
|