TPL HGIEPL JOINT VENTURE Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Rule. The rule is returnable immediately at the request and with the consent of the learned counsel for the parties.

(3.) The Petitioner challenges the order dtd. 13/12/2023 (Exhibit-C) passed under Sec. 139(9) of the Income Tax Act, 1961 ("IT Act"), declaring the Petitioner's return as invalid. Though the impugned order contains no reasons, the Respondent's reply states that the Petitioner's return was declared invalid for non-filing a compulsory audit report under Sec. 44AB of the IT Act.