Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 108 - HC - Income TaxDefective return - removal of defect - Person competent to sing the return - once Section 140 of the Act mandates that the return has to be signed in the case of a company by the Managing Director and where Managing Director is not available by any Director thereof, it is not possible to hold that the signing of the return by the Company Secretary is merely an irregularity – return to be treated as defective – but such defective return can be removed u/s 139(9) - Even if the defect has the effect of treating the return as nonest, the legislature still has provided for curing such defects. If the defect is cured then the return becomes a valid return.
|