26 September 2008
I have read somewhere that if the assessee files the Income Tax Return without depositing the Self assessment tax and showing it as payable in Balance sheet, then that return can not be said Invalid or defective return. But, if after depositing the tax, the information for the challan is not given in the return form, then it shall be treated as a defective return. This is probably a decided case law. Can somebody guide me in this regard and clarify the situation. Pls give the reference of case law, if any.