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Revised filling of ITR?or simply rectify mistakes u/s139(9)?

S S Dahale ( Agri and business) (439 Points)

05 November 2017

A assesse has timely filed returns(ITR3) for AY2017-18, submitted ITR-5 to CPC Bangalore, eventually he is served notice u/s139(9) by CPC to RECTFY DEFECTS, while doing so, assessee OBSERVES lots of MISTAKES(on his part) in ITR3 (in his mentions/calcualtions) , will it be OK? if, he files a REVISED ITR3 or only he is ENTITLED to CARRYOUT corrections for DEFECTS SHOWN in notice u/s139(9)?

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7 Replies

Parv Kumar (Student) (4037 Points)
Replied 05 November 2017

You have to file return u/s 139(9)

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S S Dahale ( Agri and business) (439 Points)
Replied 05 November 2017

As notice u/s 139(9) was received by assesse by mail 2 days back, assesse found that apart from those mistakes(to be rectified) some more things were OVER MENTIONED WRONGLY , so he e-filed a REVISED RETURNS ITR-3 , it was accepted by ITR SYSTEM , will it be OK is the main question? had been there a case where ONLY RECTIFICATION is permitted by IT-CPC, REVISED RETURNS of assesse would NOT have been accepted by CPC system

Parv Kumar (Student) (4037 Points)
Replied 05 November 2017

You can upload revise X M L in while give response to defective return u/s 139(9).

Also you can revise return after filing response for notice u/s 139(9)

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S S Dahale ( Agri and business) (439 Points)
Replied 05 November 2017

" NO" ( being not agrreing to above )

a ASSESSE has only one WINDOW to Do so.

either CORRECT -defects pointed out by IT-CPC as RESPONSE per notice 139(9) or make RECALCULATIONS and accordingly REVISE RETURNS and SUBMITT it,

now IT-CPC may pass final order as per 143(1) on REVISED ITR or may ASK again ( if found so) to carry out correction for DEFECTS in REVISED ITR as per sec139(9)

Parv Kumar (Student) (4037 Points)
Replied 05 November 2017

I m saying same first file in response u/s 139(9)

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c.srinivasan (Retired) (22 Points)
Replied 07 November 2017

I have also received the notice under section 139(9) and they asked me to correct and revise the return. When I once again saw the return filed by me, everything was correct. They have given an option to accept the mistake and done accpet the mistake. I did not accept the mistake and simply filled in the remark colomn that I filed the return correctly and I have already offered 50% of my professional income for tax and hence there is no mistake and I need not maintain the books and hence there is no necessity to file a detailed p & l acccount and B/S. and submitted .

I dont know whether any further quiery will come or not?

Regards

srinivasan