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2012 (4) TMI 353 - ITAT MUMBAIUnsigned assessment order u/s 143(3) - valid or not - revenue contested that since the tax has been determined and demand notice issued and served if the assessment order remained to be unsigned it is merely a procedural irregularity curable under the provisions of section 292B, it is the service of demand notice which is crucial and such failure would invalidate proceedings - Held that:- Provisions of Sec.143(3) of the Act contemplates that the AO shall pass an order of assessment in writing. The requirement of signature of the AO is therefore a legal requirement. The omission to sign the order of assessment cannot be explained by relying on the provisions of Sec.292B of the Act – in favour of assessee.
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