Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
The ITAT held that an unsigned assessment order is a nullity and cannot be subsequently validated by signing after service on the assessee. The assessment order dated 22.01.2025 for AY 2022-23 was found to be unsigned both on record and on the ITBA portal. The Tribunal rejected the Revenue's contention that the defect was curable, emphasizing that non-signature renders the order incomplete and invalid. Reliance was placed on precedent where a coordinate bench quashed a similarly unsigned assessment order. Consequently, the ITAT quashed the impugned unsigned assessment order, affirming that such an order lacks legal validity and cannot be treated as a valid assessment.
The ITAT held that an unsigned assessment order is a nullity and cannot be subsequently validated by signing after service on the assessee. The assessment order dated 22.01.2025 for AY 2022-23 was found to be unsigned both on record and on the ITBA portal. The Tribunal rejected the Revenue's contention that the defect was curable, emphasizing that non-signature renders the order incomplete and invalid. Reliance was placed on precedent where a coordinate bench quashed a similarly unsigned assessment order. Consequently, the ITAT quashed the impugned unsigned assessment order, affirming that such an order lacks legal validity and cannot be treated as a valid assessment.
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