9911796707
TMI Blog2024 (8) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... R. KRISHNA KUMAR FOR THE PETITIONER : SRI. NARENDRA KUMAR J. JAIN, ADVOCATE FOR THE RESPONDENTS : SRI. E.I.SANMATHI, ADVOCATE ORDER In this petition, the petitioner seeks quashing of the impugned order at Annexure-D dated 29.12.2022 passed by the respondent No.1 - the Assistant Director of Income Tax under Section 139(9) of the Income Tax Act, 1961 [for short, 'the IT Act'] for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the returns would be taken up for further processing. 4. It is the grievance of the petitioner that despite not carrying on any Profession but engaged in a Business, the respondent No.1 has issued the impugned non- speaking and un-reasoned order under Section 139(9) of the IT Act treating the returns filed by the petitioner for the assessment year 2021-22 as INVALID without assigning any r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the claim in the present petition. 6. A perusal of the material on record will indicate that while it is the specific contention of the petitioner that it is involved/engaged in a Profession and was not carrying on any Business, the respondent in the statement of objections, for the first time before this Court, contends that the petitioner was involved/engaged in a Profession. However, the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C, Bengaluru is set aside.
c The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law.
d Liberty is reserved in favour of the petitioner to file additional pleadings/documents before the respondent No.1, who shall provide sufficient opportunity of hearing to the petitioner and proceed further in accordance with law as expeditiously as possible. X X X X Extracts X X X X X X X X Extracts X X X X
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