https://www.taxtmi.com/caselaws?id=58467 The ITAT Bombay-B ruled in favor of the assessee, upholding the validity of the return filed by the constituted attorney under section 140(a) of the IT Act. The ITAT also found the assessment for the year 1972-73 to be time-barred under section 153, supporting the assessee's defense. Additionally, the ITAT confirmed its jurisdiction to consider the limitation issue raised by the assessee. The judgment emphasized adherence to legal provisions and precedents, ultimately dismissing the revenue's appeal. en-us Wed, 04 Aug 1982 00:00:00 +0530 Mon, 20 Dec 2010 11:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58467 The ITAT Bombay-B ruled in favor of the assessee, upholding the validity of the return filed by the constituted attorney under section 140(a) of the IT Act. The ITAT also found the assessment for the year 1972-73 to be time-barred under section 153, supporting the assessee's defense. Additionally, the ITAT confirmed its jurisdiction to consider the limitation issue raised by the assessee. The judgment emphasized adherence to legal provisions and precedents, ultimately dismissing the revenue's appeal. Case-Laws Income Tax Wed, 04 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58467