Case Law Details
Zeenath International Supplies Vs CIT (High Court Madras)
Sub-Section (9) of Section 139 of the Act is beneficial provision to the assessee, which provides them an opportunity to rectify the defects. Since the intention being that the assessment proceedings are an outcome of dialogue and discussion, the Assessing Officer is entitled to clarify all issues by issuing notice to the assessee and calling upon them to produce documents and explain their books of accounts, etc. Unfortunately, in the instant case, such procedure was not adopted when the revised return was rejected at the very threshold, which, in our considered view, ought not to have been done.
For the above reasons, on the peculiar facts and circumstances of the case, we find that the assessee had not been given an opportunity as contemplated under Sub-Section (9) of Section 139 of the Act and therefore, we deem it proper to remand the matter to the Assessing Officer to redo the assessment after giving an opportunity to the assessee in terms of Section 139(5) of the Act to rectify the defects, which have been pointed out by the Assessing Officer in the assessment.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
We have heard Mr.M.P.Senthilkumar, learned counsel appearing on behalf of Mr.N.Quadir Hosein, learned counsel on record for the appellant and Mr.T.R.Senthilkumar, learned Senior Standing Counsel for the Revenue.
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