Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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.
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.
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