Section 139 & 144 of the Income Tax Act, 1961—Return— It is ex-facie apparent that no intimation was issued before passing the order under Section 139(9) and it is needless to observe that issuing of notice/intimation is sine qua non for passing the order under Section 139(9), similarly no show-cause notice was issued under Section 144 specifically, to pass the best-judgment assessment, therefore, the orders impugned are hit by the principles of natural justice. Hence, the petitioner shall consider the orders passed under Section 139(9) and 144 of the Act as show cause notices and shall file reply/objections to the said show-cause notices within a period of four weeks from the date of receipt of a copy of the order and after submission of the objections, Assessing Officer shall consider the same and pass appropriate orders in accordance with law in an expedite manner — Shaik Madar Amanulla vs. ITO [2020] 269 TAXMAN 280 (KARN)