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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Validity of reopening of assessment - no valid notice issued - A ...


Unsigned Notices u/s 148 Deemed Invalid for Assessment Reopening Due to Lack of Valid Signature.

February 8, 2021

Case Laws     Income Tax     AT

Validity of reopening of assessment - no valid notice issued - A notice or an order without having signature of the person who issued such notice loses its relevance and importance and is to be treated as invalid. An order or notice without signature is not an order for execution or implementation. In all these cases, there was no signature of the AO who issued notice u/s. 148. - AT

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