https://www.taxtmi.com/caselaws?id=60626 The Tribunal held that the return filed by the assessee was defective but not invalid due to the signature issue, which was deemed curable. As a result, the notice issued under section 148 to re-open the assessment was considered without jurisdiction, leading to the invalidation of the assessment made on 23-1-1989. The Tribunal emphasized the importance of allowing rectification of procedural defects and ruled in favor of the assessee, allowing their appeal. en-us Tue, 10 Oct 1995 00:00:00 +0530 Fri, 07 Jan 2011 12:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60626 The Tribunal held that the return filed by the assessee was defective but not invalid due to the signature issue, which was deemed curable. As a result, the notice issued under section 148 to re-open the assessment was considered without jurisdiction, leading to the invalidation of the assessment made on 23-1-1989. The Tribunal emphasized the importance of allowing rectification of procedural defects and ruled in favor of the assessee, allowing their appeal. Case-Laws Income Tax Tue, 10 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60626