2025 (11) TMI 574

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....ing Counsel for the appellants-Revenue, and Smt. Krishika Vaishnav, learned counsel for Sri A. Mahesh Chowdhary, respondent-Assessee. 2. These appeals filed by the Revenue are under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'), impugning the common order dated 03.02.2021 in ITA No. 1175/Bang/2016 and ITA No. 1176/Bang/2016 for the Assessment Year 2007-08, passed by the Income Tax Appellate Tribunal, 'C' Bench, Bengaluru (hereinafter referred to as the 'ITAT'). 3. Both appeals are admitted to consider the following substantial questions of law: "(1) "Whether the Tribunal was right in law in quashing re-assessment order by holding that notice issued is unsigned when same is curable under secti....

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.... the addition made under Section 40(a)(ia) of the Act. Thereafter, the Assessee preferred a further appeal before the Tribunal. The Tribunal, after considering the contentions urged by the Assessee, held that a notice under Section 148 of the Act, without the signature of the Assessing Officer, does not constitute a valid notice in the eyes of law. Consequently, the Tribunal set aside the assessment order. 5. Sri E.I. Sanmathi, learned Senior Standing Counsel, appearing for the appellants-Revenue, submits that the issue and service of the notice dated 22.03.2012 under Section 148 of the Act are not in dispute. Learned Senior Standing Counsel further submits that, once the ingredients of Section 148 of the Act are satisfied in the notice,....

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....f the submissions of the respective counsels for the parties, the record indicates the undisputed fact that a notice under Section 148 of the Act was issued on 22.03.2012 for the Assessment Year 2007-08, and the said notice was not signed by the Assessing Officer. 7.1 It is well settled that any notice issued without the requisite signature of the issuing authority cannot constitute a valid notice under law. The mere fact that the Assessee did not raise an objection cannot, by itself, validate a notice that is otherwise invalid. The notice under Section 148 of the Act is a jurisdictional notice, and any defect therein cannot be ignored. Non-signing of a jurisdictional notice is a serious defect, which renders the notice invalid. Section ....