The Assessing Officer treated the retun as invalid. On writ the assessee contended that order passed under section 139(9) treating returns filed by assessee for relevant assessment year as invalid without assigning any reason whatsoever as to why returns were treated as invalid. The assessee also contended that it is   It  engaged in a Business and was not carrying on any Profession, and tax audit limit was 10 crore and not Rs.50,00,000/-, which was applicable to Profession. Allowing the petition the Court held that  since question/issue as to whether assessee was carrying on business or engaged in profession had neither been adverted to nor addressed in impugned order, impugned order was to be set aside and matter was to be remanded back to revenue for consideration afresh.Matter remanded.  (AY. 2021-22)