Consider the given case as decided anmd answer the question given below
Section 143(3) : Assessment order without the signature of AO is void [M/s Vijay Corporation vs. ITO :
ITAT Mumbai)
AO passed an assessment order u/s 143(3) and issued the Income-tax Computation Form (ITNS 150), Demand
Notice u/s 156 and Penalty Notice u/s 271(1)(c). While all the other documents were signed by the AO, the
assessment order was not signed. In reply to the assessee’s contention that the assessment order was invalid,
ITAT held that if the assessment order is not signed, then the fact that he has signed the tax computation form
and the notice of demand is irrelevant. The omission to sign the assessment order cannot be explained by relying
on s. 292B.
*****Q-In the light of the above judgement please suggest if there is any remedy to I.T. deptt to recover the genuine demand from the assessee inspite of Assessment becoming void?
CAclubindia
