https://www.taxtmi.com/caselaws?id=769932 ITAT Kolkata held that an assessment order passed by AO pursuant to DRP directions was invalid and quashed due to lack of signature. The tribunal ruled that signing of assessment order by AO is mandatory requirement, not merely procedural formality, citing Reuters Asia Pacific Ltd precedent. The unsigned order was deemed nullity and not maintainable. The tribunal emphasized that this defect cannot be cured by subsequent signing after service on assessee. Consequently, the assessee's appeal was allowed and the assessment order was quashed for being unauthenticated by concerned authority. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769932 ITAT Kolkata held that an assessment order passed by AO pursuant to DRP directions was invalid and quashed due to lack of signature. The tribunal ruled that signing of assessment order by AO is mandatory requirement, not merely procedural formality, citing Reuters Asia Pacific Ltd precedent. The unsigned order was deemed nullity and not maintainable. The tribunal emphasized that this defect cannot be cured by subsequent signing after service on assessee. Consequently, the assessee's appeal was allowed and the assessment order was quashed for being unauthenticated by concerned authority. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769932