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| The Tax Publishers2020 TaxPub(DT) 2480 (Karn-HC) : (2020) 269 TAXMAN 0280 INCOME TAX ACT, 1961
Section 144 read with Section 139(9)
Where AO passed order under section 144 read with section 139(9) without issuing any show cause notice or intimation, considering violation of natural justice principles, matter was to be restored to AO for afresh consideration.
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Best judgment assessment - Validity - AO failed to issue notice/intimation -
Assessee filed return of income declaring certain income but AO 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 contended that no show cause notice was issued while passing said orders. Held: Issuance of notice/intimation is sine qua non for passing order under section 139(9). Since case of assessee was hit by principles of natural justice, thus, orders should be considered as show cause notices and matter was remanded back to AO for consideration afresh.
REFERRED :
FAVOUR : Matter remanded
A.Y. :
IN THE KARNATAKA HIGH COURT
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