Tribunal held that signing of the assessment order is a mandatory requirement and not procedural formality, unless the order is signed the assessment order does not complete. On the facts the digital signature was affixed on 1-10-2021, and statutory limit was 30-9-2021 hence the order is beyond limitation period hence not valid.  (AY. 2018-19) (ITA No. 1387/Mum/ 2023 dt. 1-10 2024)