Tax Assessment Reopening Invalid: Unsigned Order Sheet Leads to Quashed Notice u/s 148, Annulled Assessment Order.

Reopening of assessment - A.O. typed the reasons but not signed the order sheet - defective notice - the notice issued u/s 148 is bad in law accordingly same is quashed and the consequent assessment order made u/s 147 r.w.s. 143 (3) is annulled - AT .....

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