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Dwaraka Das Maniyar vs The Assistant Commissioner on 28 February, 2025 cites

B.K. Gooyee vs Commissioner Of Income-Tax on 5 February, 1965

"14. The High Court of Calcutta in B.K. Gooyee v. CIT [1966] 62 ITR 109 (Cal) was considering the legal impact of an 24 HACJ (SP,J) & RY,J WP_21101_2024 & batch unsigned notice issued under section 34 of the Indian Income- tax Act, 1922 and whether there can be a waiver of a right of an assessee to challenge the same on the ground that the notice was unsigned. Whilst holding that a lack of signature on a notice invalidates the same, it has further gone on to hold that there can be no waiver to the right of an assesseeto raise this objection where the condition precedent for assuming jurisdiction by the Assessing Officer is not fulfilled. To quote from the judgment it holds (page 119 of 62 ITR):
Calcutta High Court Cites 47 - Cited by 33 - Full Document
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