https://www.taxtmi.com/caselaws?id=465198 The ITAT Visakhapatnam held that an assessment framed u/s 143(3) on the foundation of an unsigned notice u/s 143(2) is invalid. It ruled that a notice lacking the Assessing Officer's signature is not a valid statutory notice and thus cannot confer jurisdiction to complete scrutiny assessment. Since the jurisdictional precondition of a validly issued notice u/s 143(2) was not satisfied, all consequential assessment proceedings were vitiated. The assessment order was quashed and the assessee's appeal was allowed in full. en-us Wed, 24 Jul 2024 00:00:00 +0530 Wed, 10 Dec 2025 14:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465198 The ITAT Visakhapatnam held that an assessment framed u/s 143(3) on the foundation of an unsigned notice u/s 143(2) is invalid. It ruled that a notice lacking the Assessing Officer's signature is not a valid statutory notice and thus cannot confer jurisdiction to complete scrutiny assessment. Since the jurisdictional precondition of a validly issued notice u/s 143(2) was not satisfied, all consequential assessment proceedings were vitiated. The assessment order was quashed and the assessee's appeal was allowed in full. Case-Laws Income Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465198