Income tax notice issued without signature is foundational defect which cannot be ignored

Advertisement PCIT-2 Vs Yeshoda Electricals (Karnataka High Court) Karnataka High Court held that notice under section 148 of the Income Tax Act issued and served without signature of the Assessing Officer is a foundational defect and the same cannot be ignored. Accordingly, assessment order passed thereon is invalid. Facts- Revenue has preferred the present writ petition mainly contesting that Tribunal erred in quashing re-assessment order by holding that notice issued is unsigned when same is curable under section 292B of the Income Tax Act which provides for cure of any mistake, defect ...