https://www.taxtmi.com/caselaws?id=17143 The High Court upheld the Deputy Commissioner's order declaring the returns invalid under section 139(9) of the Income-tax Act, 1961, due to non-compliance with statutory requirements. The court emphasized that the Circular issued by the Central Board of Direct Taxes did not override statutory provisions and did not cover all clauses in section 139(9) Explanation. The court held that the Board's instructions could not invalidate the return when certain clauses were not met, and the introduction of a new clause did not impact the case. Consequently, the court dismissed the writ petitions challenging the Deputy Commissioner's order. en-us Mon, 05 May 1997 00:00:00 +0530 Wed, 22 Jan 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17143 The High Court upheld the Deputy Commissioner's order declaring the returns invalid under section 139(9) of the Income-tax Act, 1961, due to non-compliance with statutory requirements. The court emphasized that the Circular issued by the Central Board of Direct Taxes did not override statutory provisions and did not cover all clauses in section 139(9) Explanation. The court held that the Board's instructions could not invalidate the return when certain clauses were not met, and the introduction of a new clause did not impact the case. Consequently, the court dismissed the writ petitions challenging the Deputy Commissioner's order. Case-Laws Income Tax Mon, 05 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17143