Defective notice 139(9) with error code 180 ? solution ?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (165301 Points)
Replied 27 October 2017

It seems following to be checked........

(a)	Are you liable to maintain accounts as per section 44AA?		No
(b)	Are you liable for audit under section 44AB?		No

Sid (CA) (26 Points)
Replied 27 October 2017

Same error experienced by me. CPC helpline seems to be helpless! Checked that options relying 44AA & 44AB are turned to "No".

Srinivasa Ganesh (Article Assistant) (456 Points)
Replied 27 October 2017

Same Error was experience by me. kindly Suggest possible Solution

SURANA (PROPRIETOR) (515 Points)
Replied 27 October 2017

Today received one more error 180 in case of 44ADA ...

dont know what is the error in the ITR... even when everything is mentioned.. and proper code is selected.. even PROFESSIONAL is selected...

SURANA (PROPRIETOR) (515 Points)
Replied 27 October 2017

and on Income Tax site nothing is mentioned under E-filing Response to the 139 .. so cant reply to this notice yet.. and nothing is mentioned about defective notice issues in View my E-Return in this particular AY.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (165301 Points)
Replied 27 October 2017

Originally posted by : Sid
	Same error experienced by me. CPC helpline seems to be helpless! Checked that options relying 44AA & 44AB are turned to "No".

Yes, from this AY, CPC doesn't allow any mismatch in data filling in ITR....... In your case it may be improper business code........ or non-eligibility of section 44AD/ADA....... non filling of compelete details as per BS Point No.6 and Part B -P&L Point no. 53(i), etc.

Each case is individual and as such generalized solution would not be possible.......

(Just for information........ ITR 3/&4.... both filed under 44AD/44ADA has been recently processed, refund awaited)

Bhavika joshi (.) (38 Points)
Replied 27 October 2017

Same error experienced by me. What will be the probable solution?

Sec 44AD profit is > 8% and Both 44AA and 44AB marked No.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (165301 Points)
Replied 27 October 2017

Please check the filed ITR again, also verify the defect as per suggestion.........

If nothing found .............. better resubmit with P&L and BS details......

Bhavika joshi (.) (38 Points)
Replied 27 October 2017

Sir,

Error Descripttttion: a) The Gross receipts is not mentioned in the Profit & Loss A/c, - HOWEVER the said is mentioned in ITR

OR b) The profit shown is less than 6% of the gross receipts as prescribed u/s 44AD - Profit is > 8%

but has not mentioned the maintenance of the books of accounts and audit report u/s 44AB in Part A-General - Mentioned NO

and the total income exceeds the maximum amount not chargeable to income tax - YES total income exceeds maximum amount not chargebale to income tax but conditions is to fullfill all three point - here only one point is Yes other two is NO.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (165301 Points)
Replied 27 October 2017

" but has not mentioned the maintenance of the books of accounts and audit report u/s 44AB in Part A-General - Mentioned NO .

Did you filled details in raws 6 of BS and 53(i) of P&L sheets...????

One more option of checking............

download latest utility from e-filing site and refill the data........ and validate !!!

As said earlier........ if nothing found from your end..... better fill some figures in P&L acc and BS as regular assessment and re-submit.

1 Like

Bhavika joshi (.) (38 Points)
Replied 27 October 2017

Yes Sir, have filled all a to d raws of point no 6 of BS and 53(i) of P&L sheets.

CPC toll free executive says - if you have mnentioned all this i.e. 44AA 44AB - NO, filled figures of Point no 6 of BS and 53(i) of P&L sheets and profit is > 8% --- thn select option you dont agree with defect.

1 Like

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (165301 Points)
Replied 27 October 2017

Yes, that is the last resort........ but as per earlier experience, again defective notices arrived.......

If no defect found at our end...........Try that.......

Bhavika joshi (.) (38 Points)
Replied 27 October 2017

Ya thats true.

Thanx a lot for valuable advice.

1 Like

Kiran Kumar B (Student CA Final ) (37 Points)
Replied 27 October 2017

Part -A
Sl.No Error Code Error Descripttion Probable resolution
1 180
a) The Gross receipts is not mentioned in the Profit & Loss
A/c, OR b) The profit shown is less than 6% of the gross
receipts as prescribed u/s 44AD but has not mentioned the
maintenance of the books of accounts and audit report
u/s 44AB in Part A-General and the total income exceeds
the maximum amount not chargeable to income tax
a) Gross receipts to be entered in the Profit and loss A/c. b)
Declaring profit of 6% or more of gross receipts as per
Section 44AD c) Filling the Part A of Schedule Balance
Sheet, Part A of Schedule Profit & Loss and details of audit
report in Schedule Part A-General if your total income
exceeds the maximum amount not chargeable to income tax.

Probable resolution

a) Gross receipts to be entered in the Profit and loss A/c. b)
Declaring profit of 6% or more of gross receipts as per
Section 44AD c) Filling the Part A of Schedule Balance
Sheet, Part A of Schedule Profit & Loss and details of audit
report in Schedule Part A-General if your total income
exceeds the maximum amount not chargeable to income tax

Please suggest me what to do............