Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid

Diamond Realcon Pvt Ltd Vs ACIT (ITAT Delhi) Unsigned 148 Notice = No Jurisdiction: 143(2) Before Reasons? Fatal Error—ITAT Quashes Entire Reassessment Tribunal considered Assessee’s challenge to reassessments u/s 147 for AYs 2011-12 & 2012-13 which culminated in additions u/s 68 & 69 for alleged unexplained cash credits &  unexplained investments. For AY 2011-12, Tribunal found from the record that the notice u/s 148 dated 31.03.2018 bore no manual or digital signature, rendering it non est. Relying on Prakash Krishnavtar Bhardwaj (Bom HC), Tribunal held that an unsigned noti...