https://www.taxtmi.com/caselaws?id=5636 Section 269UC(4) is confined to defects in the statement filed in Form No. 37-I and allows rectification of curable defects in the particulars furnished under section 269UC(2) and (3). It does not confer power on the Appropriate Authority to examine the legality, validity, voidness, or enforceability of the underlying agreement, or to reject the statement on that basis. A defect going to the agreement itself is outside the statutory cure mechanism. The text states that rejection founded on such an enquiry was unsustainable, the appeal succeeded, the High Court's decision was set aside, and the writ court's direction for reconsideration was restored. en-us Thu, 27 Nov 1997 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5636 Section 269UC(4) is confined to defects in the statement filed in Form No. 37-I and allows rectification of curable defects in the particulars furnished under section 269UC(2) and (3). It does not confer power on the Appropriate Authority to examine the legality, validity, voidness, or enforceability of the underlying agreement, or to reject the statement on that basis. A defect going to the agreement itself is outside the statutory cure mechanism. The text states that rejection founded on such an enquiry was unsustainable, the appeal succeeded, the High Court's decision was set aside, and the writ court's direction for reconsideration was restored. Case-Laws Income Tax Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5636