Validity of return filed manually - The provisions of section ...
Tax Return Mistakes Don't Invalidate Filing if It Aligns with Income Tax Act Intent, Says Section 292B.
July 26, 2017
Case Laws Income Tax AT
Validity of return filed manually - The provisions of section 292B also comes to the rescue of the Assessee in as much as the return filed cannot be invalid merely by the reason of any mistake, defect or omission in such return of income when in substance and effect if such return is in conformity with or according to the intent and purpose of this Act. The return filed manually may at best be said to be a defective return and not an invalid return.
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