On writ the assessee contended that  the assessee that it was engaged in a business and that the upper audit limit of Rs. 50,00,000 was not applicable, the Department in the statement of objections, for the first time before the court, contended that the assessee was engaged in a profession. The question whether the assessee was carrying on a business or was engaged in a profession had neither been adverted to nor addressed in the order. The order under section 139(9) of the Income-tax Act, 1961, treating the return filed by the assessee for the assessment year 2021-2022 had to be quashed because it was a non-speaking and unreasoned order being violative of principles of natural justice.(SJ) (AY. 2021-22)