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Bsbk Engineers Private Limited ... vs Assistant Commissioner Of Income Tax ... on 26 September, 2024 cites

The Commissioner Of Income Tax-I vs Harjinder Kaur on 12 January, 2009

14. The issue again cropped up before the Court in CIT v. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the deeming effect of Section 292B of the Act. Therefore, the return was absolutely invalid and assessment could not be made on a invalid return. In the process, the Court observed as under: -
Punjab-Haryana High Court Cites 12 - Cited by 26 - J S Khehar - Full Document
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