2006 (9) TMI 178

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....e is aggrieved by an order dated June 13, 2005, passed by the Income-tax Appellate Tribunal, Delhi Bench "D" in     . I. T. A. No. 1765/2001 relevant for the assessment year 1994-95. 2. The assessee filed its return of income on November 30, 1994, declaring a loss. It appears that the return was not signed by the managing director or the director of the assessee, which is a ....

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....rred an appeal before the Commissioner of Income-tax (Appeals) who was of the opinion that the defect was a curable defect and an opportunity ought to have been given to the assessee to rectify it. He, accordingly, directed the Assessing Officer to give such an opportunity to the assessee. He also noted the contention of the assessee that the Assessing Officer ought to have given an opportunity to....

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....he facts of this case, since there is nothing on record to suggest that the assessee has disowned the return that was signed by the general manager (finance) of the assessee and on the contrary, a power of attorney was being given by the assessee to its general manager (finance) for signing the return, it would have been appropriate an opportunity had been granted to the assessee to have the retur....