digitally therefore,
the notice is invalid and so is the assessment framed u/s 147 of the
Act. The notice was unsigned both manually ... signature on notice is an invalid notice in the eyes of
law and such an infirmity amounts to no notice at all.
12. Per contra
addressed the issue of validity of an
unsigned Notice u/s. 148 and held it to be valid even though the said notice ... paper
book. It is unsigned as well as did not mention any assessment
year. Since unsigned notice have been sent to the assessee,
therefore
addressed the issue of validity of an
unsigned Notice u/s. 148 and held it to be valid even though the said notice ... paper
book. It is unsigned as well as did not mention any assessment
year. Since unsigned notice have been sent to the assessee,
therefore
competent Income Tax
Authority issuing any notice shall sign such notice or other
document irrespective of such notice issued either on paper
form or communicated ... competent Income Tax
Authority issuing any notice shall sign such notice or other
document irrespective of such notice issued either on paper
form or communicated
perusal of the said notice reveals that the notice has not been signed
either digitally or manually. Apparently notice issued ... signature on notice is an invalid notice in the eyes of law and such an
infirmity amounts to no notice at all.
12. Per contra
that while
sending the notice, he did not see on the back
side of the notice and thus it remained unsigned ... after
his evidence, on the back side of the unsigned
notice it was marked as Exhibit 41 proved by CW-2.
Although the trial Court
Trade and Taxes („DT&T‟) challenges the undated and
unsigned notice No. F.CD:105350157/Ward 63 posted ... absent. As noticed earlier, the impugned
notice (undated and unsigned) uploaded on the Petitioner's web id proposing
the exercise of the revisionary power
case, penalty notice was unsigned and the Hon'ble High Court was of the opinion that this unsigned penalty notice was not curable under ... view of this fact, the demand notice was void. Assuming that the notice of demand, which was unsigned, was void as such, then
direction in the
nature of a writ of certiorari quashing the unsigned notice
under Section 148A(b) of the Act dated 21/03/2022 bearing ... petitioner for the
Assessment Year 2015-16 is an unsigned notice and is illegal,
invalid and inoperative and no proceedings pursuant thereto could
have been
taxmann.com 268 (Bombay)), has, in
the context of an unsigned notice issued under Section 148 of the IT Act,
quashed the said unsigned notice ... with in that case had considered the effect of whether an
unsigned notice can be considered as an irregularity or
clerical mistake. The Madhya Pradesh
