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2009 (9) TMI 70 - HC - Income TaxDoctrine of relation back – return - If the irregularity in the original return is curable, then the doctrine of relation back would apply, on the other hand, if there is a fundamental defect in the original return, which cannot be cured, then such a doctrine cannot be applied. It is clear that the secretary has signed the return who is otherwise, as per the provisions of the Companies Act, is competent to sign. The provision of section 140 of the Income-tax Act mandates that the managing director or some other responsible officers can sign. Because of this reason, we are of the opinion that in a case like this, the irregularity was curable and the doctrine of relation back was rightly applied. – further it is held that revised return relates back to original filing date so valid return filed subsequently should not be rejected on account of lateness
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