https://www.taxtmi.com/caselaws?id=790117 An unsigned and unauthenticated transfer pricing order under section 92CA(3) was held invalid because no signed order was produced and the release lacked the prescribed authentication. The Tribunal held that an order not authenticated in the manner required by law is not a valid order, and that this defect vitiated the assessment process. The objection that the faceless assessment timing cured or affected the defect was rejected as irrelevant. The unauthenticated transfer pricing order was quashed, and the consequential assessment could not stand. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790117 An unsigned and unauthenticated transfer pricing order under section 92CA(3) was held invalid because no signed order was produced and the release lacked the prescribed authentication. The Tribunal held that an order not authenticated in the manner required by law is not a valid order, and that this defect vitiated the assessment process. The objection that the faceless assessment timing cured or affected the defect was rejected as irrelevant. The unauthenticated transfer pricing order was quashed, and the consequential assessment could not stand. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790117