1997 (3) TMI 88

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....ATHUR C. J. --- This is an income-tax reference under section 256(1) of the Income-tax Act, 1961, and the following question of law has been referred by the Tribunal for answer by this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the return of income was invalid and not merely defective ? " Brief facts giving rise to this refere....

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....d by this order of the Income-tax Officer, the assessee filed an appeal before the Commissioner of Income-tax (Appeals) and the Commissioner of Income-tax (Appeals) held that omission to sign the return was a mere irregularity and not an invalidity and it was curable. Against this order, the Department preferred an appeal before the Income-tax Appellate Tribunal. The Tribunal held that it was not ....

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....verified by the managing partner. Thus, what it contemplates is that all categories of returns have to be duly signed and verified by a person. If it is not duly signed and verified, then it cannot be treated to be a return in the eye of law. That being the position, if a return is filed without signature and verification, it will have to be treated to be an invalid return. Section 292B of the ....