NAVED INVESTMENT AND TRADING COMPANY PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, MUMBAI

ITA 970/MUM/2026Status: DisposedITAT Mumbai27 May 2026AY 2022-236 pages
AI SummaryRemanded

What were the facts?

The assessee's return of income was treated as defective under Section 139(9) of the Income-tax Act, 1961, for not submitting a tax audit report when claiming business income exceeding Rs. 1 crore. The assessee's appeal against this defect notice was dismissed by the CIT(A) as non-appealable.

What did the Tribunal hold?

The Tribunal held that an order treating a return as defective under Section 139(9) is appealable under Section 246A(1)(a) as it can create a liability or jeopardize a refund. Therefore, the CIT(A)'s dismissal was set aside.

What were the issues?

Whether a notice treating a return of income as defective under Section 139(9) is appealable before the CIT(A) under Section 246A(1)(a) of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 139(9),Section 246A(1)(a),Section 143(1),Section 237

AI-generated summary — verify with the full judgment below

Before: SMT.BEENA PILLAI & SHRI PRABHASH SHANKAR

For Appellant: Shri Chaitnya Joshi & Shri Vinayak Bhat, ARs
For Respondent: Shri Swapnil Choudhari, Sr. DR
Hearing: 16.04.2026Pronounced: 27.05.2026

PER PRABHASH SHANKAR [A.M.] :- The present appeal emanating from the appellate order dated 13.11.2025 is preferred by the assessee against the order passed by the Learned Commissioner of Income-tax, Appeal, Addl/JCIT(A) Faridabad [hereinafter referred to as “CIT(A)”] pertaining to assessment order

P a g e | 2 A.Y. 2022-23 Naved Investment and Trading Company Private Limited passed u/s. 143(1) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 14.12.2022 for the Assessment Year [A.Y.] 202

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 139(9)

All 229 judgments and leading authorities on Section 139(9) →

Recent GST High Court judgments

Search GST case law →