Notice u/s 139(9) with error code 180 for itr-3

Efiling 3541 views 6 replies

Anil Kumar

CFA Options Trader Retired IT Professi

106 Points Joined July 2016

Notice u/s 139(9) for return filed in ITR-3

I have received a notice u/s 139(9) for my return filed in ITR-3 for AY 2017-18. Error code is 180, saying that "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".

I filed my ITR u/s 44AD in ITR-3, so maintenance of the books of accounts(44AA) and audit report u/s 44AB were not required and these were selected as ‘NO’ in Part A-General. Business code mentioned was that for Trading.
Being compliant u/s 44AD Gross receipts (Rs 1035831) and net profit (Rs 318769) were provided under 53(i)a and 53(i)d respectively under NO ACCOUNT CASE in Part A-P & L. Gross receipt is well below the upper limit of 2 crore and profit shown is more than 30% as prescribed u/s 44AD.
In schedule BP, item A4 and A35i were used to convey it appropriately that business income needs to be considered u/s 44AD.
Last year, I submitted the return (in ITR-4) in exactly the same manner, which got duly processed.

Also, while trying to SUBMIT response to the notice in incometaxindiaefiling.gov.in, it says "No records found".

I would appreciate experts suggesting the resolution.

Thanks in advance!
Anil Kumar

Replies (6)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

208868 Points Joined July 2016

1. "While trying to SUBMIT response to the notice in incometaxindiaefiling.gov.in, it says "No records found"."

That will be updated in the system by about 5 working days.

2. Most of the assessees are receiving such notices, though no defect apprearing in ITR.

3. In your case if you do not find any defect as per latest utility downloaded from the e-filling site, just disagree with the defect, or just resubmit the same details again.

Refer: https://www.caclubindia.com/forum/defective-notice-139-9-with-error-code-180-solution--432034.asp

manu

36 Points Joined October 2017

PLEASE CHECK WHAT YOU FILLED IN 53(i)b .if you kept it zero then as per website software your netprofit becomes negative,just re check that or download the utility and feed the same fig in section 53 of PL.THE DIFFERENCE CAN BE NOTICED.TRY ONCE.

manu

36 Points Joined October 2017

THIS I FILLED IN UTILITY AS PER KDK AND SEE THE NET PROFIT CATCHED IS IN NEGATIVE.

FILLED AS DIRECTED BY CPC HELPDESK AND GOT SAME FIG NOW IN POSITIVE.

ALSO CHECKED NO IN 92E AUDIT

LETS SEE WHAT THEY DO NOW.DID AS THEY SAID.

INDIRANI.R

CA FINAL - STUDENT

54 Points Joined July 2009

Hai friends,

I anlysed for Error code 180. when u r filing in ITR 4 (old 4S) no need to maintain whether books of a/c r maintaied or not. But If u offer U/s 44AD along with agri income the ITR form is ITR 3. Here you need to tick BOA maitained or not.

For ITR 3 only defect arises. So the P&L , B/S particulars are required to submit.

Anil Kumar

CFA Options Trader Retired IT Professi

106 Points Joined July 2016

Respected experts, many thanks for the helpful inputs! The notice record appeared in efiling website 5 days from the notice date as mentioned by Rambhia Sir.

I had P&L schedule items 53(i)a, 53(i)b, 53(i)c and 53(i)d populated in my ITR-3 which was preapred using version 3 of java utility. However, I left 53(ii)a thru 53(ii)d untouched as I had no income under profession. Strangely, version 3 of utility populates item "53 (53(i)d+53(ii)d)" only when both 53(i)d and 53(ii)d are populated atleast once. So, this item remained blank. That seems to be the reason in all likelihood for the ITR being flagged as defective.

The latest utility version 8 works properly. Only relevant Business and/or Profession income needs to be entered and 53 (53(i)d+53(ii)d) gets properly populated. I have accepted the defect and refiled X M L generated using the new utility. I hope the ITR will pass CPC validation criteria this time.

I wish CPC could run ITR through same set of validation criteria at the time of uploading what it goes through later on to be flagged defective or in-order.

Hope it helps!