https://www.taxtmi.com/caselaws?id=67150 The Tribunal ruled in favor of the assessee, holding that the revised returns signed by the managing director rectified the initial irregularity of the Chief Accounts Officer filing the original returns. The Tribunal emphasized that the revised returns related back to the original filing date and were valid, contrary to the Revenue authorities' decision. The Assessing Officer was directed to reconsider the matter in accordance with the law, setting aside the previous orders and allowing the appeals for statistical purposes. en-us Fri, 21 Oct 1994 00:00:00 +0530 Wed, 09 Mar 2011 12:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67150 The Tribunal ruled in favor of the assessee, holding that the revised returns signed by the managing director rectified the initial irregularity of the Chief Accounts Officer filing the original returns. The Tribunal emphasized that the revised returns related back to the original filing date and were valid, contrary to the Revenue authorities' decision. The Assessing Officer was directed to reconsider the matter in accordance with the law, setting aside the previous orders and allowing the appeals for statistical purposes. Case-Laws Income Tax Fri, 21 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67150