Reopening of assessment u/s 147 - notice passed u/s.148 was not ...

Assessment Notice Invalid: Lacks Officer Signature, Can't Reassess Income u/ss 147 & 148.

January 11, 2023

Case Laws Income Tax HC

Reopening of assessment u/s 147 - notice passed u/s.148 was not signed by the AO digitally or manually - not a curable defect u/s 292B - - The notice u/s.148 having no signature affixed on it, digitally or manually, the same is invalid and would not vest the Assessing Officer with any further jurisdiction to proceed to reassess the income of the petitioner. - HC

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Reopening of assessment u/s 147 - notice passed u/s.148 was not ...

Assessment Notice Invalid: Lacks Officer Signature, Can't Reassess Income u/ss 147 & 148.

January 11, 2023

Case Laws Income Tax HC

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