My one of the Friend have received notice u/s 139(9) His Gross receipt is not more than Rs.300000/- Actully he is working as PEON on Retainership Basis. The Employers are doing so to avoid PAY Roll Liabilities. While filing the return he has ticked in NO column for 44AA And 44AB (no Books of Account and Audit is Required) Also after logi in IT Site there is NO Pending Action message is shown how to respond.
In such other cases they have received the refund also