DEERE & COMPANY,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INT;. TAXATION, CIRCLE - 1, PUNE

PDF · subscribers
ITA 178/PUN/2021Status: DisposedITAT Pune05 November 2021AY 2016-1717 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that an order under Section 139(9) declaring a return invalid, especially when it jeopardizes a refund, is appealable under Section 246A(1)(a) as an order where the assessee denies liability, or under Section 246A(1)(i) as akin to an order refusing refund.

What were the facts?

The assessee, a foreign company, filed its return of income, but the CPC declared it invalid due to a difference between the income reported and Form 26AS. The CIT(A) dismissed the appeal against this order, holding it not appealable under Section 246A.

What were the issues?

Whether an order passed under Section 139(9) of the Income-tax Act, 1961, declaring a return invalid, is appealable before the CIT(A) under Section 246A. The dispute also involves the validity of the Section 139(9) order itself due to discrepancies between the return and Form 26AS.

Which sections of the Income-tax Act were involved?

Section 139(9),Section 246A,Section 143(1),Section 237,Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, „C‟ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Nikhil Mutha
For Respondent: Smt. Divya Bajpai

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. The Respondent 3. प्रत्यर्थी / The CIT(A), Pune-13 4. The CIT(IT/TP), Pune 5. DR, ITAT, „C‟ Bench, Pune ग र्ड फ ईल / Guard file. 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 02-11-2021 Sr.PS 2. Draft placed before author 05-11-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

More judgments on Section 139(9)

All 234 judgments and leading authorities on Section 139(9) →

Recent GST High Court judgments

Search GST case law →