Non-compliance with section 142 notice and missing audit report rendered the tax appeals unsustainable and dismissed.

Non-compliance with a notice under section 142 of the Income-tax Act, 1961, by failing to file the return along with the required audit report meant the appeals could not be entertained on the issue raised in the companion matters. The text states that, because the appellant-assessee did not comply with the notice, the substantive issue in the connected appeals did not arise for consideration in these appeals. On that basis, the appeals were treated as unsustainable and dismissed.

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Issues: Whether the appeals could be entertained when the appellant-assessee had not filed a return accompanied by the audit report pursuant to notice under section 142 of the Income-tax Act, 1961.

Analysis: The appellant-assessee had not complied with the notice issued under section 142 by filing the return along with the audit report. In view of this non-compliance, the issue raised in the companion appeals did not arise for consideration in these appeals.

Conclusion: The appeals were held to be unsustainable and were dismissed.

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