2024 (8) TMI 179

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....BLE MR JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : SRI. NARENDRA KUMAR J. JAIN, ADVOCATE FOR THE RESPONDENTS : SRI. E.I.SANMATHI, ADVOCATE ORDER In this petition, the petitioner seeks quashing of the impugned order at Annexure-D dated 29.12.2022 passed by the respondent No.1 - the Assistant Director of Income Tax under Section 139(9) of the Income Tax Act, 1961 [for short, 'the IT A....

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....ioner informing it that the returns would be taken up for further processing. 4. It is the 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 withou....

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....s 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 of the petitioner that it is involved/engaged in a Profession and was not carrying on any Business, the respondent in the statement of objections, for the first time before this Court, contends that the petitioner was involved/engaged in a Profession.....