https://www.taxtmi.com/caselaws?id=62259 The Tribunal set aside the CIT(A)'s order, upholding the assessments for a public limited company despite income tax returns not being signed by a director as required under Section 140(c) of the IT Act. The Tribunal found the returns were valid as they were signed by an authorized officer and the defect was cured by director affidavits before the Section 154 order. It emphasized the debatable nature of the issue, aligning with the Supreme Court's position that such issues are not suitable for rectification under Section 154. en-us Tue, 04 Apr 1995 00:00:00 +0530 Tue, 18 Jan 2011 18:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62259 The Tribunal set aside the CIT(A)'s order, upholding the assessments for a public limited company despite income tax returns not being signed by a director as required under Section 140(c) of the IT Act. The Tribunal found the returns were valid as they were signed by an authorized officer and the defect was cured by director affidavits before the Section 154 order. It emphasized the debatable nature of the issue, aligning with the Supreme Court's position that such issues are not suitable for rectification under Section 154. Case-Laws Income Tax Tue, 04 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62259