9911796707
TMI Blog2024 (8) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... of impugned order u/s 139(9) - 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 reason whatsoever as to why the returns were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law by providing one more opportunity to the petitioner to put forth its claim and for a direction to the respondent No.1 to examine the material on record and proceed further in accordance with law. Petition is hereby allowed. - THE HON'BLE MR JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : SRI. NARENDRA KUMAR J. JAIN, ADVOCATE FOR THE RESPONDENTS : SRI. E.I.SANMATHI, AD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, and tax audit limit was Rs.10,00,00,000/- and not Rs.50,00,000/-, which was applicable to the Profession. It was submitted that the grievance of the petitioner was resolved on 10.12.2022 on which day, the respondents addressed an E-mail to the petitioner informing it that the returns would be taken up for further processing. 4. It is the grievance of the petitioner that despite not carrying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner was that the upper audit limit of Rs.50,00,000/- was not applicable insofar as the petitioner is concerned. It was also contended that sufficient opportunity was granted to prove the defects and since the same was not done, the petitioner is not entitled for the claim in the present petition. 6. A perusal of the material on record will indicate that while it is the specific contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent No.1 to examine the material on record and proceed further in accordance with law. 7. In the result, the following: ORDER a The petition is hereby allowed. b The impugned order dated 29.12.2022 at Annexure-D by the Assistant Director of Income Tax, CPC, Bengaluru is set aside. c The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law. d Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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