https://www.taxtmi.com/caselaws?id=450745 ITAT Raipur held that a reopening notice u/s 148 without the AO's manual or digital signature is invalid and non-est in law, violating Section 282A(1). The absence of signature deprived the AO of jurisdiction to proceed with reassessment. The tribunal relied on Bombay HC and Allahabad HC precedents establishing that signing notices is mandatory, not a ministerial formality. The requirement ensures proper authentication and cannot be dispensed with. Consequently, the assessment order u/s 144 r.w.s. 147 lacked valid foundation and was quashed in favor of the assessee. en-us Thu, 07 Mar 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450745 ITAT Raipur held that a reopening notice u/s 148 without the AO's manual or digital signature is invalid and non-est in law, violating Section 282A(1). The absence of signature deprived the AO of jurisdiction to proceed with reassessment. The tribunal relied on Bombay HC and Allahabad HC precedents establishing that signing notices is mandatory, not a ministerial formality. The requirement ensures proper authentication and cannot be dispensed with. Consequently, the assessment order u/s 144 r.w.s. 147 lacked valid foundation and was quashed in favor of the assessee. Case-Laws Income Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450745