Unsigned rectification order lacks legal effect and was quashed for want of a valid signature.

An order passed without a valid signature is legally ineffective and cannot be sustained in rectification proceedings under the Income-tax Act. On the record before the Tribunal, the section 154 order bore the notation "Signature invalid" and no valid signed copy was available, so the rectification action was treated as having no legal efficacy. The impugned order was therefore quashed, and relief followed for the assessee.

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Issues: Whether the rectification order passed under section 154 of the Income-tax Act, 1961 was invalid for want of a valid signature.

Analysis: The record showed that the order bore the notation "Signature invalid" and no valid signature was found on the copy before the Tribunal. An unsigned order was treated as having no legal efficacy, and the Tribunal proceeded on the basis of the record available before it.

Conclusion: The rectification order was held to be invalid and was quashed, with the appeal succeeding.

Final Conclusion: The impugned rectification action could not be sustained because the order was found to be unsigned, resulting in relief to the assessee.

Ratio Decidendi: An order passed without a valid signature is legally ineffective and cannot survive judicial scrutiny.

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