Unsigned Section 142(1) Notice Renders Section 144 Assessment Invalid: ITAT Agra

Sarvesh Kumar Vs ITO (ITAT Agra)

Hon’ble Agra ITAT has held that procedural lapses in assessment, especially in cases involving late return filing, cannot be overlooked. The tribunal found that, after the time period for voluntary return expired, any further assessment action must necessarily proceed under section 147, initiated by a section 148 notice; an assessment simply under section 144 on the basis of an unsigned section 142(1) notice is fundamentally invalid.

The order relies on principles recognized in earlier cases—such as Dr. Vijay Kumar Datla v. ACIT—that wh

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