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2016 (11) TMI 974 - ALLAHABAD HIGH COURT

2016 (11) TMI 974 - ALLAHABAD HIGH COURT - TMI - Defective return - Held that:- This Court directs that the authority concerned may give to the present petitioner also an opportunity of rectifying the defect within the next 15 days. It is open to the assessee to place such material and evidence before the authority concerned that it may have to justify its claims. The authority may thereafter, pass fresh orders. - Writ Tax No. 796 of 2016 - Dated:- 22-11-2016 - Hon'ble Bharati Sapru And Hon& .....

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ond time. There is an order of the authority dated 11.11.2016 in which the Assistant Commissioner, Income Tax has come to the conclusion that the return filed by the assessee was defective and, therefore, it would not constitute a valid return as per the provisions of Section 139 (9) of the Income Tax Act, 1961. Earlier in the same order an opportunity had been provided to the assessee to remove the defect. The provisions of Section 139 (9) of the Income Tax Act contemplate that an assessee may .....

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on made in this behalf, the Assessing Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, the return shall be treated as an invalid return and the provisions of this Act shall apply as if the assessee had failed to furnish the return : Provided that where the assessee rectifies the defect after the expiry .....

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ross total income and total income have been duly filled in; (aa) the tax together with interest, if any, payable in accordance with the provisions of section 140A, has been paid on or before the date of furnishing of return; (b) the return is accompanied by a statement showing the computation of the tax payable on the basis of the return; (bb) the return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the .....

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ducted or collected was not furnished under section 203 or section 206C to the person furnishing his return of income; (b) such certificate is produced within a period of two years specified under sub-section (14) of section 155; (ii) the amount of compulsory deposit, if any, claimed to have been made under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (38 of 1974); (d) where regular books of account are maintained by the assessee, the return is accompanied by copies of- (i) manufa .....

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