Assessing Officer passed order under section 139(9) treating return filed by assessee as invalid. Further, best judgment assessment order was also passed under section 144. Assessee filed writ petition and contended that\u00a0\u00a0 no show cause notice was issued while passing said orders. Allowing the petition the Court held that issuance of notice\/intimation is sine qua non for passing order under section 139(9).\u00a0 Since case of assessee was hit by principles of natural justice, hence, impugned orders should be considered as show cause notices and, thus, matter was to be restored to Assessing Officer for afresh consideration. Matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144 : Best judgment assessment-Defective return-Order passed without issuing show cause notice or intimation-Principle of natural justice is violated-Matter was to be restored to Assessing Officer for afresh consideration. [S. 139(9), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-19171","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Zd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=19171"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19171\/revisions"}],"predecessor-version":[{"id":19172,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19171\/revisions\/19172"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}