TMI Blog2022 (9) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... period stated in the notice u/s. 139(9) of the Act. Sub Section (9) of Section 139 of the Act is attracted when the AO considers the return of income filed by the assessee to be defective. If the AO considers the return of income to be defective, he is required to intimate such defects to the assessee and give him an opportunity to rectify such defect within a period of 15 days from the date of such intimation or within such further time as granted by the AO. If the defects are not removed within 15 days or such extended time granted by AO, then the return of income shall be treated as invalid return and the provisions of the Act would apply as if the assessee has failed to furnish his return of income. Once the defects which existed int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er:- 3. The assessee is an individual who filed his original return of income on 25.07.2017 for the A.Y. 2017-18 declaring total income of Rs. 11,43,530/-. 4. The assessee had received intimation under section 143(1) of the Act dated 29.03.2019 vide No. CPC/1718/A3/1886472963 wherein the total income was determined at Rs. 15,41,050/- by inter alia disallowing the claim of set off of brought forward loss of Rs. 3,97,520/-. 5. Aggrieved by the order of CPC, assessee carried the matter in appeal before the Ld. CIT(A). Before the Ld. CIT(A) the grievance of the assessee was that the claim of set off of capital loss at Rs. 3,97,520/- which was brought forward from earlier years should have been allowed to assessee but the same has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. AR submitted that the assessee had filed original return of income for A.Y. 2016-17 on 02.08.2016 which was within the time prescribed under section 139(1) of the Act. He submitted that thereafter pursuant to the notice u/s. 139(9) of the Act, to remove the defects filed in the original return of income, assessee had filed the revised return within the prescribed time. In such a situation, he submitted that since the revised return of income was in continuation to the original return of income filed by the assessee, it should be considered to have been filed in time. He submitted that the return filed to remove the defects u/s. 139(9) of the Act would be a correct return and would relate back to the date of filing of original return an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply as if the assessee has failed to furnish his return of income. Once the defects which existed into original return of income are removed within 15 days or such extended time granted by AO, the original return upon removal of defects u/s. 139(9) of the Act becomes a valid return. 13. I find that Hon'ble Bombay High Court in the case of Prime Securities Ltd. vs. Varinder Mehta (2009) 317 ITR 27 (Bom) has held that once the defects in the return filed u/s. 139(1) are removed within the time permitted by the Department, the same would relate back to the original date of filing of the return. 14. In the present facts, once the defects in the original return of income have been removed, then seen in the light of the ratio of Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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