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2016 (8) TMI 1179 - AT - Income TaxReopening of assessment - unsigned notice - reasons recorded are subsequent to the date of notice - Held that:- The unsigned notice is not a curable irregularity but is a nullity. The reasons were recorded on 13-07-2006 which makes it a clear case of recording of reasons after the issue of notice. It is beyond comprehension as to how the theory of ejusdem generis comes to the rescue of the Revenue. Literal meaning of ejusdem generis is of the same kind or nature as per Wharton's Law Lexicon Sixteenth Edition. This term is chiefly used in cases where general words have a meaning attributed to them less comprehensive than they would otherwise bear, by reason of particular words preceding them. The recording of reason by mentioning it as being recorded on 20-06-2006 but signing it on 13-07-2006 can by no stretch of imagination be treated as reason recorded on 20-06-2006 by placing reliance upon the rule of ejusdem generis and for that matter on any other rule. Thus he assessee’s objection on account of invalid reopening succeeds in this case inasmuch as the notice of reopening is an unsigned document and the reasons recorded are subsequent to the so called date of notice. - Decided in favour of assessee.
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