Validity of reopening of assessment - no valid notice issued - A ...
Case Laws Income Tax
February 8, 2021
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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