21 February 2013
It is valid and department shall not ask for books on the grounds of filing of ITR-4. For your confident a small example. Assume an assessee has a business who is offering his income u/s44AD as well as he also has agricultural income. In ITR-4s there is no provision for agricultural income so his should be file ITR-4 but he shall file his return of income u/s44AD(because in ITR-4 also the provision of section 44AD available) and as per section 44AD who offering their income under this section need not to maintain books. So you don't worry regarding of your doubts above raised. And one morething filing of return in better form than required is no the defective return. In case you required to file ITR-4 but filed in ITR-4S then it would be defective return but your case is reverse so not make any mistake don't worry and don't feel fear as is well and no objection by IT Department.