https://www.taxtmi.com/caselaws?id=58464 For an individual assessee, a return of income signed by a constituted attorney was held not to satisfy section 140(a) unless a statutory exception applied, and section 292B was not treated as curing a defect that existed when the return was filed. The Tribunal also accepted that the assessee could support the appellate order on the alternative ground of limitation under Rule 27, since the point had been raised earlier and the relevant facts were already on record. On those facts, the assessment was completed after the statutory time limit and was therefore time-barred, so the cancellation of the assessment was sustained on limitation grounds. en-us Wed, 04 Aug 1982 00:00:00 +0530 Mon, 20 Dec 2010 11:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58464 For an individual assessee, a return of income signed by a constituted attorney was held not to satisfy section 140(a) unless a statutory exception applied, and section 292B was not treated as curing a defect that existed when the return was filed. The Tribunal also accepted that the assessee could support the appellate order on the alternative ground of limitation under Rule 27, since the point had been raised earlier and the relevant facts were already on record. On those facts, the assessment was completed after the statutory time limit and was therefore time-barred, so the cancellation of the assessment was sustained on limitation grounds. Case-Laws Income Tax Wed, 04 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58464