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of Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment order are the same and as the draft assessment order has been duly signed by the AO - The ITAT Mumbai held that the unsigned assessment order was indeed invalid. It emphasized that signing the assessment order by the Assessing Officer is not merely a procedural formality but a mandatory requirement. The Tribunal rejected the Department's argument that the unsigned order did not prejudice the assessee, stating that signing the order is integral to its completion and authenticity. Additionally, it clarified that Section 292B of the Act does not grant immunity from non-compliance with statutory provisions.
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