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AO Must Sign Assessment Order, Authentication Not Enough: ITAT Kolkata
Case Law Details
- Case Name
- Danieli and C Officine Meccaniche S P A Vs ACIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Kolkata
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Danieli and C Officine Meccaniche S P A Vs ACIT (ITAT Kolkata)
ITAT Kolkata Annuls Unsigned Assessment Order – Signing is Mandatory, Authentication Alone Not Enough: ITAT Kolkata Quashes Unsigned Assessment Order; Holds Signing Mandatory Even for Electronic Communications
Assessee challenged assessment order passed u/s 143(3) r.w.s 144C(13) on the ground that the order was not signed by AO & therefore invalid. Assessee pointed out that after DRP directions dt 13.09.2024, AO issued communication dt 30.10.2024 enclosing assessment order. While covering letter carried DIN & signature, ...
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