Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Dominant issue: whether an unsigned notice issued under Section 148 is valid. Reasoning: Section 282A mandates that notices issued by an Income-tax Authority must be signed; an unsigned notice is invalid ab initio. Reliance on Sections 292B/292BB to cure the defect is unsustainable because those provisions cannot revive a notice that is void for want of the statutorily required signature and such a construction would conflict with Section 282A. Outcome: the unsigned Section 148 notice is invalid and reassessment proceedings initiated thereon are invalid; decision for the assessee. - HC
Dominant issue: whether an unsigned notice issued under Section 148 is valid. Reasoning: Section 282A mandates that notices issued by an Income-tax Authority must be signed; an unsigned notice is invalid ab initio. Reliance on Sections 292B/292BB to cure the defect is unsustainable because those provisions cannot revive a notice that is void for want of the statutorily required signature and such a construction would conflict with Section 282A. Outcome: the unsigned Section 148 notice is invalid and reassessment proceedings initiated thereon are invalid; decision for the assessee. - HC
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