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

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....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.....