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- Whether Show Cause Notice/ Order is valid if it is issued without the signature of assessing officer ?
Whether Show Cause Notice/ Order is valid if it is issued without the signature of assessing officer ?
TRT-2026-1786
Issue Favourable to Tax Payer ?:- yes
Held - The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-1.....
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