https://www.taxtmi.com/article/detailed?id=313 Substantive defects in an income-tax return-notably absence of required signature and verification-cannot be cured by defect notices or by general deeming language. Section 139(9) requires the Assessing Officer to afford a rectification opportunity and permits treatment of unrepaired defects as an invalid return; while late condonation is possible before assessment, an inherently unsigned or unverified filing does not qualify as a return "in substance and effect" and thus cannot be treated as valid for assessment purposes. en-us Fri, 20 Mar 2009 00:00:00 +0530 Tue, 24 Mar 2009 15:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=313 Substantive defects in an income-tax return-notably absence of required signature and verification-cannot be cured by defect notices or by general deeming language. Section 139(9) requires the Assessing Officer to afford a rectification opportunity and permits treatment of unrepaired defects as an invalid return; while late condonation is possible before assessment, an inherently unsigned or unverified filing does not qualify as a return "in substance and effect" and thus cannot be treated as valid for assessment purposes. Articles Income Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=313