https://www.taxtmi.com/caselaws?id=467952 Notice or intimation is described as a mandatory precondition before treating a return as invalid under Section 139(9) of the Income-tax Act, 1961, and a specific show-cause notice is required before invoking best-judgment assessment under Section 144. The commentary states that action taken without such prior notice offends natural justice and cannot be sustained as a final adverse order. It further notes that a demand notice under Section 156, being consequential to procedurally defective foundational orders, cannot survive independently and is liable to be quashed, with the matter requiring reconsideration after objections. en-us Tue, 19 Nov 2019 00:00:00 +0530 Fri, 10 Apr 2026 13:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467952 Notice or intimation is described as a mandatory precondition before treating a return as invalid under Section 139(9) of the Income-tax Act, 1961, and a specific show-cause notice is required before invoking best-judgment assessment under Section 144. The commentary states that action taken without such prior notice offends natural justice and cannot be sustained as a final adverse order. It further notes that a demand notice under Section 156, being consequential to procedurally defective foundational orders, cannot survive independently and is liable to be quashed, with the matter requiring reconsideration after objections. Case-Laws Income Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467952