https://www.taxtmi.com/caselaws?id=752333 The ITAT Mumbai held that an unsigned final assessment order is invalid and cannot be cured under section 292B of the Income Tax Act. The Revenue argued that since the draft assessment order was signed and confirmed by DRP with identical additions, no prejudice was caused. The Tribunal distinguished between "signing" and "authentication" under section 282A, ruling that signing demonstrates commitment to the document and is a statutory requirement, not merely a procedural defect. Following precedent in Vijay Corporation, the Tribunal quashed the unsigned assessment order in favor of the assessee. en-us Tue, 26 Dec 2023 00:00:00 +0530 Thu, 12 Mar 2026 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752333 The ITAT Mumbai held that an unsigned final assessment order is invalid and cannot be cured under section 292B of the Income Tax Act. The Revenue argued that since the draft assessment order was signed and confirmed by DRP with identical additions, no prejudice was caused. The Tribunal distinguished between "signing" and "authentication" under section 282A, ruling that signing demonstrates commitment to the document and is a statutory requirement, not merely a procedural defect. Following precedent in Vijay Corporation, the Tribunal quashed the unsigned assessment order in favor of the assessee. Case-Laws Income Tax Tue, 26 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752333