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

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 or omission in su...