TMI Blog1997 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... HUR C. J. --- This is an income-tax reference under section 256(1) of the Income-tax Act, 1961, and the following question of law has been referred by the Tribunal for answer by this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the return of income was invalid and not merely defective ? " Brief facts giving rise to this reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order of the Income-tax Officer, the assessee filed an appeal before the Commissioner of Income-tax (Appeals) and the Commissioner of Income-tax (Appeals) held that omission to sign the return was a mere irregularity and not an invalidity and it was curable. Against this order, the Department preferred an appeal before the Income-tax Appellate Tribunal. The Tribunal held that it was not a cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by the managing partner. Thus, what it contemplates is that all categories of returns have to be duly signed and verified by a person. If it is not duly signed and verified, then it cannot be treated to be a return in the eye of law. That being the position, if a return is filed without signature and verification, it will have to be treated to be an invalid return. Section 292B of the Act on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed and verified. Section 140 says that a return under section 139 shall be signed and verified. The word " shall " has been used which shows that it is mandatory that every return should be signed and verified and if it is not signed and verified, then it is in breach of the provisions of section 140 of the Act. Therefore, this cannot be a defect which can be cured and any return which has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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