1997 (5) TMI 24

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....t of the court was delivered by M. SRINIVASAN C. J.---In these writ petitions the only question that arises for consideration is whether the order passed by the Deputy Commissioner of Income-tax, Special Range, Solan, declaring the returns filed by the assessee to be invalid as the conditions prescribed in section 139(9) of the Income-tax Act, 1961, have not been complied with is correct or not. ....

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....n to section 139(9) of the Income-tax Act were not complied with. The officer also observed that even if the assessee had certain reasons, due to which these documents could not be filed, those reasons would not convert an invalid return into a valid return as there was no provision in the section whereby the requirement could be waived if certain circumstances existed. Learned counsel for the pe....

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....p or against applicable columns the assessee has indicated that information as per statement is attached and the attached statement gives the relevant information. Again, clause (e) of the Explanation requires that where the accounts of the assessee have been audited, the return should be accompanied by copies of the audited profit and loss account, balance-sheet and the auditor's report. The omis....

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....officer not to comply with the requirement of the statute in the guise of giving instructions to them. The interpretation given by the Board to the provisions of the section does not appear to be correct and in any event the court is not bound by such interpretation. Secondly, the clauses mentioned in the Board's instructions are only (a) and (e) to the Explanation to section 139(9). They do not r....