Unsigned Notice Invalidates Tax Assessment & Levy of Penalty : ITAT Delhi

Ramesh Gandhi Vs DCIT (ITAT Delhi) Summary: These two Income Tax Appellate Tribunal (ITAT) rulings, CIT Vs Aparna Aeouev (P.) Ltd. (Calcutta, 2004) and ACIT Vs Laver Exports (P.) Ltd. (Mumbai, 2017), consistently emphasize the critical importance of a validly signed notice for the Assessing Officer (AO) to assume jurisdiction in tax assessment proceedings. The Calcutta High Court in Aparna Aeouev clearly stated that the service of a valid notice is a condition precedent to the AO’s jurisdiction, making the existence of a signed notice a jurisdictional fact. The court rejected the argumen...