Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The piece addresses the mandatory nature of a signature on reopening notices, explaining that the statutory use of "shall" requires signing even for electronic communications and that a deeming/authentication clause does not negate this obligation; consequently an unsigned notice is invalid and void ab initio. The legal effect is that an invalid notice cannot confer jurisdiction on the assessing officer to invoke reassessment under the reopening provisions, rendering any reassessment and downstream proceedings a nullity. The conclusion emphasises compliance with signature formalities as determinative of jurisdictional validity.
The piece addresses the mandatory nature of a signature on reopening notices, explaining that the statutory use of "shall" requires signing even for electronic communications and that a deeming/authentication clause does not negate this obligation; consequently an unsigned notice is invalid and void ab initio. The legal effect is that an invalid notice cannot confer jurisdiction on the assessing officer to invoke reassessment under the reopening provisions, rendering any reassessment and downstream proceedings a nullity. The conclusion emphasises compliance with signature formalities as determinative of jurisdictional validity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
