https://www.taxtmi.com/caselaws?id=14349 A defect in verification or signature does not by itself invalidate a return where the return is otherwise in substance compliant with the Act, because such irregularity is curable. However, a revised return filed only after the Revenue has detected a false original claim is not voluntary and cannot attract amnesty where the earlier excessive deduction claim was not shown to be a bona fide mistake. On those facts, the assessee was not entitled to the benefit of the amnesty scheme, and the challenge to rejection of that benefit failed. en-us Thu, 14 Dec 2000 00:00:00 +0530 Wed, 15 Jul 2009 13:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14349 A defect in verification or signature does not by itself invalidate a return where the return is otherwise in substance compliant with the Act, because such irregularity is curable. However, a revised return filed only after the Revenue has detected a false original claim is not voluntary and cannot attract amnesty where the earlier excessive deduction claim was not shown to be a bona fide mistake. On those facts, the assessee was not entitled to the benefit of the amnesty scheme, and the challenge to rejection of that benefit failed. Case-Laws Income Tax Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14349