2004 TAX. L. R. 647 ::(2004) 188 CurTaxRep 268 ::(2004) 271 ITR 300 ::(2004) 3 Mah LJ 87 ::(2004) 137 Taxman 521 ::(2004) 180 Taxation 344

Bombay High Court

Hon'ble Judge(s): V. C. Daga, J. P. Devadhar , JJ

(A) Income-tax Act (43 of 1961) , S.139(9), Explanation Cl.(e)— Return of income - Invalid return - Filing of defective return - Only when assessee fails to cure or rectify any of defects set out in Cl. (a) to (f) of Explanation to S. 139(9) return can be treated as invalid return. Under the scheme of Income-tax Act (1961) an assessee is obliged to file return of income under Section 139(1). On such return being filed if the Assessing Officer notices any defect in the return, the Assessing Officer can intimate the factum of the defect to an assessee who has to cure the same within the permitted time. If the defects pointed out are the defects set out in clauses (a) to (f) of the Explanation to Section 139(9) and the said defects are not cured within the stipulated time, then the return filed by the assessee is liable to be treated as an invalid return and the Assessing Officer is obliged to proceed to make an assessment on the basis that no return was filed. If the defects pointed out by the assessing officer are other than those defects set out in clauses (a) to (e) of the Explanation to Sec. 139(9), then the question of invalidating the return under Section 139(9) does not arise at all. In other words, even if the return contains several defects, it is only when the assessee fails to cure or rectify any of the defects set out in clauses (a) to (f) of the E....