TaxTMI 
TaxTMI 
Signing and Verification of ITR - Section 140
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf and * where, for any other reason it is not possible for the individual to sign the return, by any person duly authorized by him in this behalf. In case of (ii) and (iv) above, the person signing the return should hold a valid power of attorney from the individual t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er thereof. However, if the company is non-resident in India, the return may be signed and verified by a person who holds a valid power of attorney from such company to do so; * In the case of a Firm- * by the managing partner thereof, or * where for any unavoidable reason, such managing partner is not able to sign and verify the return, or where there is no managing partner as such, by any ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is not a defective return but an invalid return and therefore it is no return in the eyes of law. * A notice issued u/s 143(2) in response to an unsigned and unverified return does not validate such invalid return. * The general clauses Acts accepts the thumb impression, as one of the modes of signing, valid and binding therefore it is not to be considered as a ground for rejecting the applic....