Case Law Details
Case Name : Vijay Corporation Vs. ITO (ITAT Mumbai)
Related Assessment Year : A.Y. 2005- 06
Courts :
All ITAT ITAT Mumbai
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Vijay Corporation Vs. ITO (ITAT Mumbai)- Provisions of Sec. 143(3) of the Act contemplates that the AO shall pass an order of assessment in writing. The requirement of signature of the AO is therefore a legal requirement. The omission to sign the order of assessment cannot be explained by relying on the provisions of Sec.292B of the Act.
Tax computation is a ministerial act as observed by the Hon’ble Supreme Court in the case of Kalyankumar Ray (supra) and can be done by the office of the AO if there are indications given in the order of assessment. But the notice of demand signed by the...
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I fail to understand as what prejudice was caused to assessee, when the demand notice etc., were duly signed. The Tribunal should have decided on the merit.