https://www.taxtmi.com/caselaws?id=120173 The Tribunal upheld the CIT(A)'s decision, ruling that income tax returns signed by an employee were valid under section 292B of the Income-tax Act, despite not being signed by the managing director or director initially as required by section 140(c). The Tribunal held that the refunds issued based on these returns could not be withdrawn under section 154, as the issue was debatable and not a mistake apparent from the record. Procedural defects were deemed curable under section 292B, and the returns were considered in conformity with the Act's intent and purpose. en-us Fri, 12 May 2006 00:00:00 +0530 Tue, 17 Jul 2012 13:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120173 The Tribunal upheld the CIT(A)'s decision, ruling that income tax returns signed by an employee were valid under section 292B of the Income-tax Act, despite not being signed by the managing director or director initially as required by section 140(c). The Tribunal held that the refunds issued based on these returns could not be withdrawn under section 154, as the issue was debatable and not a mistake apparent from the record. Procedural defects were deemed curable under section 292B, and the returns were considered in conformity with the Act's intent and purpose. Case-Laws Income Tax Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120173