Unsigned assessment orders under Income Tax law are invalid and cannot be ratified by later signing

Unsigned assessment orders under Income Tax law are invalid and cannot be ratified by later signing https://www.taxtmi.com/highlights?id=91024 The ITAT held that an unsigned assessment order is a nullity and cannot be subsequently validated by signing after service on the assessee. The assessment order dated 22.01.2025 for AY 2022-23 was found to be unsigned both on record and on the ITBA portal. The Tribunal rejected the Revenue's contention that the defect was curable, emphasizing that non-signature renders the order incomplete and invalid. Reliance was placed on precedent where a coordinate bench quashed a similarly unsigned assessment order. Consequently, the ITAT quashed the impugned unsigned assessment order, affirming that such an order lacks legal validity and cannot be treated as a valid assessment. en-us Tue, 29 Jul 2025 08:30:25 +0530 Tue, 29 Jul 2025 08:30:28 +0530 TaxTMI RSS Generator Unsigned assessment orders under Income Tax law are invalid and cannot be ratified by later signing https://www.taxtmi.com/highlights?id=91024 The ITAT held that an unsigned assessment order is a nullity and cannot be subsequently validated by signing after service on the assessee. The assessment order dated 22.01.2025 for AY 2022-23 was found to be unsigned both on record and on the ITBA portal. The Tribunal rejected the Revenue's contention that the defect was curable, emphasizing that non-signature renders the order incomplete and invalid. Reliance was placed on precedent where a coordinate bench quashed a similarly unsigned assessment order. Consequently, the ITAT quashed the impugned unsigned assessment order, affirming that such an order lacks legal validity and cannot be treated as a valid assessment. Highlights Income Tax Tue, 29 Jul 2025 08:30:25 +0530 https://www.taxtmi.com/highlights?id=91024