| Question And Answer | |
|---|---|
| Subject: | Approval u/s. 151, without fixing physical or digital signature, granted to reopening of assessment makes the reopening invalid? |
| Category: | Income-Tax |
| Querist: | Dhaval Gandhi |
| Answered by: | Reply of the Expert is awaited; |
| Tags: | reopening of assessment |
| Date: | January 5, 2025 |
Approval u/s. 151 was granted to re-opening of assessment without fixing physical or digital signature to the order u/s. 151 of the Income Tax Act.
Whether this makes the re-assessment proceeding invalid?
Reply of the Expert is awaited. Please check back later
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Yes, it is invalid. Reassessment Proceedings & orders can be set aside by the High Court and may direct the AO to proceed once again in accordance with the law.