Signing of Income Tax Return by Unauthorised Person : High Court decision

By | October 8, 2021
(Last Updated On: October 8, 2021)

Signing of Income Tax Return by Unauthorised Person I CA Satbir Singh

Facts of the Case

In the case in hand, the was signed by, an employee of the petitioner-company, who had been duly authorized by a resolution of the Board to do so as there was litigation between the Management which was pending before the Company Law Board.


The return was, thus, not signed by an authorised person in terms of section 140(c) of the Act.

However, the return was got signed and verified by Managing Director and filed along with letter later on which was acknowledged in the income-tax office.


Held by High Court

Assessing authority, in such circumstances, shall provide an opportunity to assessee to rectify that defect under section 139(9) before treating same to be invalid 


In such circumstances, the return filed by the Company could not be treated to be invalid or non est.


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