https://www.taxtmi.com/caselaws?id=35489 The Income-tax Appellate Tribunal applied the doctrine of relation back, allowing a revised return to relate back to the original filing date despite irregularities. The High Court upheld this decision, emphasizing that curable irregularities warrant the application of the doctrine, distinguishing them from fundamental defects. The court compared the case with a precedent where the original return was invalidated due to a fundamental defect. As the irregularity in the present case was deemed curable, the doctrine of relation back was correctly applied, leading to the dismissal of the appeal. en-us Thu, 10 Sep 2009 00:00:00 +0530 Tue, 09 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35489 The Income-tax Appellate Tribunal applied the doctrine of relation back, allowing a revised return to relate back to the original filing date despite irregularities. The High Court upheld this decision, emphasizing that curable irregularities warrant the application of the doctrine, distinguishing them from fundamental defects. The court compared the case with a precedent where the original return was invalidated due to a fundamental defect. As the irregularity in the present case was deemed curable, the doctrine of relation back was correctly applied, leading to the dismissal of the appeal. Case-Laws Income Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35489