2006 (9) TMI 178

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..... the assessee to rectify it - There is nothing to suggest that any prejudice will be caused to the Revenue – appeal of revenue is dismissed - 228 of 2006 - - - Dated:- 4-9-2006 - MADAN B. LOKUR and VIPIN SANG HI JJ. P. L. Bansal with Vishnu Sharma, for the appellant. None for the respondent. JUDGMENT 1. The Revenue is aggrieved by an order dated June 13, 2005, passed by the .....

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..... the general manager (finance) and the company secretary did not have any authority to file the return. On the contrary, there was a power of attorney given by the company in favour of the general manager (finance) to sign the return. 5. Feeling aggrieved by the view taken by the Assessing Officer, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) who was of the .....

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..... me-tax (Appeals) to the Assessing Officer to give an opportunity to the assessee to have the return signed by the managing director or the director of the assessee stood affirmed. Learned counsel for the Revenue has raised the same contentions before us as were raised before the Tribunal. 8. We are of the view that on the facts of this case, since there is nothing on record to suggest that the .....

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