https://www.taxtmi.com/caselaws?id=23438 Interpretation of section 139(1), (2) and (4) of the Income-tax Act was central, with conflicting High Court authorities on the scope of return filing and the validity of an assessment made on 6 March 1976. The court preferred the views of the Delhi, Allahabad and Rajasthan High Courts over the contrary Calcutta view and treated the assessment as illegal for want of jurisdiction. It also held that the sharp divergence in authority raised a substantial question of law of public importance, so a certificate under section 261 was granted and leave was issued to the Revenue to appeal to the Supreme Court. en-us Tue, 16 Jan 1990 00:00:00 +0530 Sat, 19 Dec 2009 13:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23438 Interpretation of section 139(1), (2) and (4) of the Income-tax Act was central, with conflicting High Court authorities on the scope of return filing and the validity of an assessment made on 6 March 1976. The court preferred the views of the Delhi, Allahabad and Rajasthan High Courts over the contrary Calcutta view and treated the assessment as illegal for want of jurisdiction. It also held that the sharp divergence in authority raised a substantial question of law of public importance, so a certificate under section 261 was granted and leave was issued to the Revenue to appeal to the Supreme Court. Case-Laws Income Tax Tue, 16 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23438