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
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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.