Validity of Return-Return signed by General Manager of Company

CIT vs Bhiwani Synthetics Ltd.- Citation 199 Taxation 204 Validity of Return – Return signed by General Manager of Company The return of the assessee company was signed by the General Manager (Finance). The CIT(A) and the Tribunal directed the A.O. to give an opportunity to the assessee to cure the defect. The company had given a power of attorney to the said General Manager to sign the return. The company had not disowned the return. The order of the Tribunal was not prejudiced to Revenue. No question of law arose.

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