invalid return

Notification No.2/2012 This scheme shall be applicable in cases where return of income has been furnished in,- (i) electronic form; or (ii) paper form, in case of a class or classes of persons, as notified by the Board in this behalf. In case Form ITR-V furnished after the prescribed time is rejected on account of it being unsigned, illegible, mutilated, bad quality or not as per specification, it shall be deemed that the return in respect of which the Form ITR-V has .. Full Article

Treatment of a revised return which is defective A defective return filed under any of the provisions of the Income-tax Act, 1961 can be rectified; it is not that only the return filed under section 139(1) can be rectified; the discretion given in section 139(9) is not to treat the return as invalid without giving an opportunity to the assessee to remove the defect. Full Article

SUMMARY OF CASE LAW The signing of return by an unauthorized person cannot invalidate the return, but would make the return defective; when a defective return is filed, the Assessing Officer is obliged to give chance to the assessee to rectify the defect within the specified period; it is only on the failure to remove [...] Full Article