https://www.taxtmi.com/caselaws?id=60845 The Tribunal held that the returns signed by the Secretary were valid under Section 292B and the procedural defect could have been rectified under Section 139(9). The appeals for the assessment years 1980-81 and 1982-83 were dismissed, while the appeal for 1979-80 was allowed for statistical purposes, directing a de novo assessment. The cross-objections by the assessee were dismissed as infructuous. en-us Thu, 28 Sep 1989 00:00:00 +0530 Sat, 08 Jan 2011 12:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60845 The Tribunal held that the returns signed by the Secretary were valid under Section 292B and the procedural defect could have been rectified under Section 139(9). The appeals for the assessment years 1980-81 and 1982-83 were dismissed, while the appeal for 1979-80 was allowed for statistical purposes, directing a de novo assessment. The cross-objections by the assessee were dismissed as infructuous. Case-Laws Income Tax Thu, 28 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60845