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    <title>2025 (11) TMI 629 - ITAT KOLKATA</title>
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    <description>ITAT held the assessment order void and quashed it because it was not signed, whether in paper or electronic form. The tribunal found rule 127A governs electronic communication but cannot override section 282A, which requires documents to be &quot;signed&quot; regardless of medium; the impugned order lacked required identification details and any signature on the attached or transmitted assessment order. Following precedent, the assessment was annulled for failure to comply with the statutory signing requirement.</description>
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      <title>2025 (11) TMI 629 - ITAT KOLKATA</title>
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      <description>ITAT held the assessment order void and quashed it because it was not signed, whether in paper or electronic form. The tribunal found rule 127A governs electronic communication but cannot override section 282A, which requires documents to be &quot;signed&quot; regardless of medium; the impugned order lacked required identification details and any signature on the attached or transmitted assessment order. Following precedent, the assessment was annulled for failure to comply with the statutory signing requirement.</description>
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      <pubDate>Fri, 29 Aug 2025 00:00:00 +0530</pubDate>
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