25 December 2011

Case Law on ITR-V - CPC

Where assessee filed return electronically and had also submitted ITR-V form by ordinary post, department could not treat return as invalid on ground that ITR-V form had not been received by CPC, Bangalore

5 comments:

  1. Anonymous11:21 AM

    It is not clear whether Ashwinbhai is asking for any case law on the subject. However, it can be said that when ITR-V is posted by an Ordinary post it is deemed to have been delivered to IT Department particularly when sending by ordinary post is at the request of the department and in that case Post office is acting as an agent for the Teax department and not for the assessee posting it.

    ReplyDelete
  2. Anonymous11:38 AM

    C.A. MUKESH BHATT

    It is not clear whether Ashwinbhai is asking for any case law on the subject. However, it can be said that when ITR-V is posted by an Ordinary post it is deemed to have been delivered to IT Department particularly when sending by ordinary post is at the request of the department and in that case Post office is acting as an agent for the Teax department and not for the assessee posting it.

    ReplyDelete
  3. Case law can be found at below Link

    Merely becauseITR-V sent to CPC not received for no failure on part of assessee, the return cannot be treated as invalid

    http://taxguru.in/income-tax-case-laws/becauseitrv-cpc-received-failure-part-assessee-return-treated-invalid.html

    ReplyDelete
  4. Anonymous12:18 AM

    CA Deepak Rajgor

    Once CPC receives the ITR V they do sent an acknowledgement

    ReplyDelete
  5. Anonymous2:27 PM

    see bombay high court decision

    m/s crafford bailey vrs union of india 01.12.2011
    where you can file the ITR V before the assessing officer u/s 139(9)

    ReplyDelete

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