https://www.taxtmi.com/caselaws?id=58468 An individual income-tax return must comply with the statutory signature and verification requirement under section 140(a); a return signed only by a constituted attorney was held invalid, and section 292B could not cure that defect. The assessee was also permitted under rule 27 to support the appellate result on the alternative ground of limitation, since the point had been raised below and required no fresh facts. On the merits, the assessment completed on 18 September 1980 was beyond the prescribed period under section 153 and was therefore time-barred and bad. 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=58468 An individual income-tax return must comply with the statutory signature and verification requirement under section 140(a); a return signed only by a constituted attorney was held invalid, and section 292B could not cure that defect. The assessee was also permitted under rule 27 to support the appellate result on the alternative ground of limitation, since the point had been raised below and required no fresh facts. On the merits, the assessment completed on 18 September 1980 was beyond the prescribed period under section 153 and was therefore time-barred and bad. Case-Laws Income Tax Wed, 04 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58468