I had received the notice of defective return u/s 139(9) as on 25/09/18 .(error code :180). After 7 days of receiving notice , I logged in to submit my response, but when I clicked on 'Response to notice u/s 139(9)', it says no record found. Then I checked in View Return/Forms Section where I saw this staus : 29/09/18 :Return considered earlier as defective now taken up for processing.
Does this mean that now I have to nothing and return will be processed? Please reply ASAP.
It is to be checked that whether the defect mentioned in the notice actually exist i.e.,
(a) The gross receipts are not mentioned in the return (in both type of cases where the net profit is computed as per the provisions of section 44AD or otherwise) ; or
(b) (i) The provisions of section 44AD are applicable; and (ii) the profit shown is less than the prescribed 6% or 8% (as the case may be) as mentioned in Section 44AD ; (iii) and the total income is more than the maximum amount not chargeable to tax ; (iv) and the liabilities U/s. 44AA and 44AB for maintenance of books of account and audit has not been mentioned in the return (iv) and the consequential information e.g., Balance Sheet, Profit and Loss Account, Audit Details etc. have not been filled in the return.
If any of the above error exists, then the defect will have to be removed prescribed procedure. However, in those cases where any of the above defect do not exists, the precautionary steps may be taken.The defect is to be removed or disagreement is to be expressed within 15 days of receipt of the notice.
From the prevailing status of the ITR, it seems the department has accepted the ITR for processing, but you may have to be on high alert for any change in the status.
CAclubindia
