Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
An unsigned notice issued under section 143(2) was held invalid because signing in electronic form was treated as a mandatory requirement under section 282A(1), not a mere formality. As the notice was void ab initio, it could not confer jurisdiction on the AO to complete scrutiny assessment under section 143(3). The assessment was therefore quashed, and the merits grounds were left academic and not examined.
An unsigned notice issued under section 143(2) was held invalid because signing in electronic form was treated as a mandatory requirement under section 282A(1), not a mere formality. As the notice was void ab initio, it could not confer jurisdiction on the AO to complete scrutiny assessment under section 143(3). The assessment was therefore quashed, and the merits grounds were left academic and not examined.
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