Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2009 (1) TMI 59 - HC - Income Tax
Defect in return – validity - return does not even bear assessee’s signatures and had not even been verified by her - Section 292B of the 1961 Act, do not authorize the Assessing Officer to ignore a defect of a substantive nature – impugned return was an absolutely invalid return as it had a glaring inherent defect which could not be cured inspite of the deeming effect of Section 292B – tribunal is justified in setting aside assessment made on such return