Non-speaking, unreasoned order u/s 139(9) treating returns as ...

Non-speaking order treating returns as invalid quashed. Issue of profession vs business unaddressed, violating natural justice.

Case Laws Income Tax

August 3, 2024

Non-speaking, unreasoned order u/s 139(9) treating returns as invalid quashed. Petitioner contended engaged in profession, not business. Respondent claimed petitioner engaged in business. Issue not addressed in impugned order violating natural justice. Matter remitted for reconsideration after providing opportunity to petitioner, examining material on record, proceeding per law. Petition allowed.

View Source

← Previous Next →

Non-speaking, unreasoned order u/s 139(9) treating returns as ...

Non-speaking order treating returns as invalid quashed. Issue of profession vs business unaddressed, violating natural justice.

Case Laws Income Tax

August 3, 2024

You may also like:

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being...

Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as...

Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

Validity of return filed manually - The provisions of section 292B also comes to the rescue of the Assessee in as much as the return filed cannot be invalid merely by...

Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A...

Non considering the revised return filed by the assessee for rectifying the mistake in claim of depreciation - In this case, the original return was not filed under...

Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

Allowable as business expenses - Small contributions to local people and institution on request of employees and business associates - Section 37 of the Act contemplates...

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

Invalid return - Rejection of refund - mismatch in the figures of income returned and as reported in Form 26AS - Technically speaking, the AO has not passed an order u/s...

When the AO rejects the revised return then the whole return is invalid. In case AO makes addition from the revised return then it means that he recognizes the revised...

The High Court held that the reopening notice issued u/s 148 against a non-existent entity, i.e., the amalgamating company that had ceased to exist due to an approved...

Set off of brought forward business loss of earlier years - We also see no conflict in an income being taxable under the head profits and gains from business or...

Defective return - filing of belated return to seek refund - The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s...

Notice issued against dissolved firm invalid; firm ceased to exist, rendering reassessment proceedings untenable. Apex Court's decision in Maruti Suzuki case mandates...

Quick Updates: