Case Law Details
Case Name : Morgan Stanley Asset Management Inc. Vs DCIT (ITAT Mumbai 'L' Bench)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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RELEVANT PARAGRAPH
13. The entire focus in the present appeal is to decide whether the returns filed by the assessee were valid or invalid or defective. Whereas the AO, on observing that the return was not properly verified in as much as it was not signed by the right person, declared it to be invalid and non-est. He further intimated the assessee vide para 5 of his communication dated 11.1.2000 that the act of wrong verification is not a rectifiable defect u/s
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