https://www.taxtmi.com/caselaws?id=779623 ITAT Raipur (AT) held that an unsigned notice under s.143(2) and an unsigned approval under s.151, being contrary to s.282A(1), are invalid and void ab initio. Because the approval under s.151 was unsigned, the AO lacked jurisdiction to reopen assessments under s.147 read with ss.144/144B, and the reassessment proceedings were quashed. Decision favors the assessee and against the revenue. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779623 ITAT Raipur (AT) held that an unsigned notice under s.143(2) and an unsigned approval under s.151, being contrary to s.282A(1), are invalid and void ab initio. Because the approval under s.151 was unsigned, the AO lacked jurisdiction to reopen assessments under s.147 read with ss.144/144B, and the reassessment proceedings were quashed. Decision favors the assessee and against the revenue. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779623