Assessment u/s 147 Challenged: Denial of Natural Justice Due to Unsigned Reasons Requires Fresh Adjudication of Objections.

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....Validity of the assessment framed u/s 147 - Denial of natural justice - Copy of the documents place show the ld. Commissioner has not put his signature on the reasons recorded by the AO. Therefore, various objections raised by the assessee before us, which have been noted by us in the foregoing paragraphs require adjudication afresh on merit at the end of the Revenue authorities. - AT....