https://www.taxtmi.com/caselaws?id=461722 The ITAT Mumbai held that an assessment order dated 28/09/2021 was invalid as it was not digitally signed within the limitation period. The unsigned order had no legal value, and technical glitches prevented completion until 01/10/2021, which exceeded the statutory deadline of 30/09/2021. Following SC precedent in Kalyankumar Ray, the tribunal emphasized that signing is mandatory for assessment completion, not merely procedural. Under the Faceless Assessment Scheme 2019, digital signing is integral to order generation, and the assessment was therefore barred by limitation. en-us Mon, 30 Sep 2024 00:00:00 +0530 Tue, 22 Apr 2025 18:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461722 The ITAT Mumbai held that an assessment order dated 28/09/2021 was invalid as it was not digitally signed within the limitation period. The unsigned order had no legal value, and technical glitches prevented completion until 01/10/2021, which exceeded the statutory deadline of 30/09/2021. Following SC precedent in Kalyankumar Ray, the tribunal emphasized that signing is mandatory for assessment completion, not merely procedural. Under the Faceless Assessment Scheme 2019, digital signing is integral to order generation, and the assessment was therefore barred by limitation. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461722