2008 (7) TMI 393

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.... raising the following substantial questions of law :- "Whether, on the facts and in the circumstances of the case, the ITAT was right in law in upholding the the order of the CIT (A) holding the return of income and assessment framed as null and void?" 2. The brief facts of the case are that the return of income in this case was filed on 28.11.2003 after the death of the assessee, as the assessee had expired on 14.9.2003. The return of income was signed by the assessee himself during his life time, but the same was filed after his death. In the return of income, only agriculture income of Rs. 2,20,000/- was shown by the assessee. The Assessing Officer made the assessment under Section 143(3) of the Act, in spite of the contention rai....

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....is signatures. Sections 139 and 140 of the Act, which are relevant for the adjudication of the issue raised in this appeal are re-produced below : 139. (1) Every person, -... (a) x x x (b) being a person other than a company or a firm, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : "140. The return under section 139 shall be sig....