https://www.taxtmi.com/caselaws?id=64438 The Commissioner, under section 263 of the Income Tax Act, deemed an assessment order based on an unsigned return as erroneous, annulling the assessment due to the defective nature of the return. However, the Appellate Tribunal modified the decision, directing the Income Tax Officer to allow the assessee to rectify the defect in the return under section 139(9) before completing the assessment afresh. The appeal was partly allowed, highlighting the significance of adhering to proper procedures when addressing unsigned or unverified returns for a just and precise assessment process. en-us Fri, 27 Jan 1989 00:00:00 +0530 Mon, 07 Feb 2011 18:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64438 The Commissioner, under section 263 of the Income Tax Act, deemed an assessment order based on an unsigned return as erroneous, annulling the assessment due to the defective nature of the return. However, the Appellate Tribunal modified the decision, directing the Income Tax Officer to allow the assessee to rectify the defect in the return under section 139(9) before completing the assessment afresh. The appeal was partly allowed, highlighting the significance of adhering to proper procedures when addressing unsigned or unverified returns for a just and precise assessment process. Case-Laws Income Tax Fri, 27 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64438