9911796707
TMI Blog2016 (11) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... r Singh, Senior Advocate assisted by Sri Abhinav Mehrotra and Ms.Rubal Maini, learned Counsel for the petitioner and Sri Gaurav Mahajan, learned Counsel for the department. This writ petition has been filed by the petitioner for the assessment year 2010-11 seeking certain directions from this Court with regard to the reassessment proceedings, which have been initiated for the second time. There is an order of the authority dated 11.11.2016 in which the Assistant Commissioner, Income Tax has come to the conclusion that the return filed by the assessee was defective and, therefore, it would not constitute a valid return as per the provisions of Section 139 (9) of the Income Tax Act, 1961. Earlier in the same order an opportunity had been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the annexures, statements and columns in the return of income relating to computation of income chargeable under each head of income, computation of gross total income and total income have been duly filled in; (aa) the tax together with interest, if any, payable in accordance with the provisions of section 140A, has been paid on or before the date of furnishing of return; (b) the return is accompanied by a statement showing the computation of the tax payable on the basis of the return; (bb) the return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, by a copy of such report together with proof of furnishing the report; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ody of individuals; (e) where the accounts of the assessee have been audited, the return is accompanied by copies of the audited profit and loss account and balance sheet and the auditor s report and, where an audit of cost accounts of the assessee has been conducted, under section 233B of the Companies Act, 1956 (1 of 1956), also the report under that section; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession and the basis on which such amounts have been computed, and also disclosing the amounts of total sundry debtors, sundry c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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