https://www.taxtmi.com/caselaws?id=20907 The High Court of Allahabad upheld the Assessing Officer's decision to deem the income tax returns filed by the petitioners as defective due to non-compliance with statutory provisions. However, the court directed the Assessing Officer to complete the assessment proceedings in accordance with the law, emphasizing the need to provide the petitioners with an opportunity to be heard and consider the audit reports prepared by Government auditors. The court allowed both writ petitions and issued directions for the proper completion of assessment proceedings while stressing the importance of due process and adherence to statutory requirements. en-us Sat, 23 Jan 1993 00:00:00 +0530 Wed, 18 Nov 2009 10:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20907 The High Court of Allahabad upheld the Assessing Officer's decision to deem the income tax returns filed by the petitioners as defective due to non-compliance with statutory provisions. However, the court directed the Assessing Officer to complete the assessment proceedings in accordance with the law, emphasizing the need to provide the petitioners with an opportunity to be heard and consider the audit reports prepared by Government auditors. The court allowed both writ petitions and issued directions for the proper completion of assessment proceedings while stressing the importance of due process and adherence to statutory requirements. Case-Laws Income Tax Sat, 23 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20907