https://www.taxtmi.com/caselaws?id=786451 An order passed without a valid signature is legally ineffective and cannot be sustained in rectification proceedings under the Income-tax Act. On the record before the Tribunal, the section 154 order bore the notation "Signature invalid" and no valid signed copy was available, so the rectification action was treated as having no legal efficacy. The impugned order was therefore quashed, and relief followed for the assessee. en-us Thu, 24 Jul 2025 00:00:00 +0530 Thu, 12 Feb 2026 12:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786451 An order passed without a valid signature is legally ineffective and cannot be sustained in rectification proceedings under the Income-tax Act. On the record before the Tribunal, the section 154 order bore the notation "Signature invalid" and no valid signed copy was available, so the rectification action was treated as having no legal efficacy. The impugned order was therefore quashed, and relief followed for the assessee. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786451