03 January 2019
One of our client has not paid self assessment tax, His case was scrutinised and addition of unexplained creditors made. Than we file appeal to cit appeal which is dismissed in default as self assessment tax was not paid. Now we file appeal to tribunal, so what are the chances that tribunal shall entertain our appeal and shall decide on merit and shall not dismiss in default.
03 January 2019
"Self assessment tax was not paid" what does it mean??
If you have not paid any self assessment tax then same shall be treated as defective u/s 139(9) and ultimately such return will get invalid if response not filed for 139(9).
04 January 2019
I agree it should be treated as defective return, but it has been processed as shown by income tax website, if it is a defective return, so assessment is also void ab initio if it is based on defective return. please suggest