https://www.taxtmi.com/caselaws?id=116970 A return of income filed with the Income-tax Department cannot be treated as invalid merely because it was presented before an officer lacking territorial jurisdiction, where the filing itself is proved and the defect lies only in departmental internal handling. The proper course was for the receiving office to transmit the return to the competent officer, and that administrative lapse could not defeat a duly filed return. The return filed at Jaipur was therefore treated as valid, and the Revenue's challenge to that treatment failed. en-us Tue, 10 Jun 2003 00:00:00 +0530 Tue, 19 Jun 2012 12:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116970 A return of income filed with the Income-tax Department cannot be treated as invalid merely because it was presented before an officer lacking territorial jurisdiction, where the filing itself is proved and the defect lies only in departmental internal handling. The proper course was for the receiving office to transmit the return to the competent officer, and that administrative lapse could not defeat a duly filed return. The return filed at Jaipur was therefore treated as valid, and the Revenue's challenge to that treatment failed. Case-Laws Income Tax Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116970