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Reassessment Quashed Due to Unsigned 143(2) Notice: Mandatory Signature Requirement Ignored
Case Law Details
- Case Name
- Nanda Singh Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Raipur
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Nanda Singh Vs ITO (ITAT Raipur)
ITAT Raipur Quashes Reassessment — Unsigned 143(2) Notice Violates Mandatory Signature Under Section 282A(1); Deeming Authentication in Section 282A(2) Cannot Cure Defect
The Tribunal held that the notice u/s 143(2) dated 05.07.2018 was completely unsigned, and even the screenshot of the notice was unsigned, causing a direct violation of Section 282A(1), which mandates that every notice “shall be signed.” Applying the Bench’s own ruling in Smt. Shobha Dubey, the ITAT clarified that Section 282A(2)—which provides a deeming fiction for ...
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