https://www.taxtmi.com/caselaws?id=13832 The court upheld the decision of the Assessing Officer and the respondent in treating the return as invalid and dismissing the revision petition for the assessment year 1989-90. The court found that the exercise of discretionary power was justified, the return was defective, and the Instruction No. 1348 issued by the CBDT was not applicable to the case. The petition under article 226 of the Constitution was deemed without substance, and the court directed the parties to bear their own costs. en-us Tue, 22 Feb 2000 00:00:00 +0530 Fri, 03 Jul 2009 11:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13832 The court upheld the decision of the Assessing Officer and the respondent in treating the return as invalid and dismissing the revision petition for the assessment year 1989-90. The court found that the exercise of discretionary power was justified, the return was defective, and the Instruction No. 1348 issued by the CBDT was not applicable to the case. The petition under article 226 of the Constitution was deemed without substance, and the court directed the parties to bear their own costs. Case-Laws Income Tax Tue, 22 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13832