2000 (12) TMI 65

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..... cation under section 256(2) of the Income-tax Act, 1961 (in short "the Act"), the following question has been referred by the Income-tax Appellate Tribunal, Delhi Bench-D (in short "the Tribunal"), for the opinion of this court : "Whether, on the facts and circumstances of the case, the unsigned and unverified return filed on August 13, 1973, was validated by the issue of notice under section 14 .....

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..... hich was duly signed and verified, accompanied by various statements, other than those enclosed to the return filed earlier, duly signed by a partner of the assessee. Since the return was filed belatedly, the Income-tax Officer initiated proceedings under section 271(1)(a) of the Act and also charged interest under section 139 of the Act. The assessee carried the matter in appeal before the Appell .....

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..... ut above for opinion. We have heard learned counsel for Revenue. There is no appearance on behalf of the assessee in spite of service of notice. Learned counsel for the Revenue submitted that the return which was not signed and verified had no sanctity in the eyes of law and the authorities have rightly refused to take notice thereof. The return which was filed first was obviously not signed .....

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