Unsigned reason cannot be treated as reasons recorded

Pinnamaraju Venkatapathi Raju Vs JCIT (ITAT Vishakhapatnam)

Where AO typed the reasons but not signed the order sheet, there were no reasons recorded for re-opening assessment as required under section 148, therefore, notice issued under section 148 was bad in law, consequently reassessment order was to be annulled.

In the instant case, on veri

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