https://www.taxtmi.com/caselaws?id=60347 The Tribunal upheld the CIT(A)'s decision, confirming the validity of the return filed by the assessee and allowing the carry forward of the loss. The Tribunal determined that the defect in the return, related to the signature on the acknowledgement sheet, was curable and did not invalidate the return. The appeal by the revenue was dismissed, emphasizing that procedural defects in return filings can be rectified within the prescribed time limits. en-us Thu, 31 Jan 2002 00:00:00 +0530 Tue, 04 Jan 2011 17:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60347 The Tribunal upheld the CIT(A)'s decision, confirming the validity of the return filed by the assessee and allowing the carry forward of the loss. The Tribunal determined that the defect in the return, related to the signature on the acknowledgement sheet, was curable and did not invalidate the return. The appeal by the revenue was dismissed, emphasizing that procedural defects in return filings can be rectified within the prescribed time limits. Case-Laws Income Tax Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60347