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2007 (8) TMI 294 - HC - Income TaxWhether Tribunal was right in law in treating the return invalid on the ground that it had been signed by secretary, is not in accordance with the provisions of Section 140(c) - there cannot be any doubt that the Assessee had made an error which was in the nature of a defect as explained by the Kerala HC and that defect was removed by filing a fresh return signed by the Managing Director of the Assessee. The return would then relate back to the original filing date.
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