Hind Samachar Ltd. vs The Union Of India & Ors.

Whether a return filed by a company must be signed by its managing director under section 140(c) of the Income Tax Act, or can be filed by an authorized signatory appointed by board resolution --- Held: No, it can be filed by an authorized signatory. Whether non-signing by the managing director is a curable defect under section 292B, requiring opportunity under section 139(9) --- Held: Yes. Whether jurisdiction under section 154 was validly assumed --- Held: No. Whether refund claim could be denied as time-barred under section 239 --- Held: No.