Unsigned Notice: ITAT Ahmedabad Quashes Reassessments as Void ab initio

Infinity International Vs NFAC (ITAT Ahmedabad) Unsigned Notice, No Jurisdiction: ITAT Ahmedabad Quashes Reassessments as Void ab initio The ITAT Ahmedabad allowed the assessee’s appeals for AYs 2014–15 and 2015–16, holding that the notices issued under section 148 were invalid as they were neither digitally signed nor manually signed by the issuing authority. This jurisdictional defect, admitted by the Revenue itself, was held to be fatal to the entire reassessment proceedings. The Tribunal noted that the assessee had produced copies of the section 148 notices issued through the ITBA sy...