Signatures on asstt. order

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SACHIN JAIN (Querist)
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10 February 2012 What is the relevance of two signatures at the the end of assessment order? If an AO has not signed or even used the word Sd/- then whether in the light of decision of ITAT Mumbai decision Of Vijay Corporation, the said Asstt Order is invalid? Also clarify what is the legal meaning of word Sd/- and whether the same can be used by the AO in Asstt Order?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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10 February 2012 That an assessment order has to be signed is established by the judgment of the Supreme Court in
i) Kalyankumar Ray v. CIT [1991] 191 ITR 634.
ii)Smt. Kilasho Devi Burman v. CIT [1996] 219 ITR 214.
If not signed order is invalid. Department can't take recourse to section 292B of the Income tax Act,1961.

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