https://www.taxtmi.com/caselaws?id=70733 The Tribunal held that the omission of signing the return by the assessee was a procedural defect curable under section 292B of the Income-tax Act, 1961. It found that all accompanying documents were signed, indicating a simple mistake. The Tribunal distinguished previous cases and concluded that the Commissioner was not justified in invoking section 263 to treat the return as invalid. Therefore, the Tribunal quashed the Commissioner's order and allowed the appeal filed by the assessee. en-us Wed, 26 Dec 1984 00:00:00 +0530 Mon, 18 Apr 2011 18:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70733 The Tribunal held that the omission of signing the return by the assessee was a procedural defect curable under section 292B of the Income-tax Act, 1961. It found that all accompanying documents were signed, indicating a simple mistake. The Tribunal distinguished previous cases and concluded that the Commissioner was not justified in invoking section 263 to treat the return as invalid. Therefore, the Tribunal quashed the Commissioner's order and allowed the appeal filed by the assessee. Case-Laws Income Tax Wed, 26 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70733