https://www.taxtmi.com/highlights?id=99002 Where scrutiny assessment is completed through the e-proceedings mechanism, the prescribed procedure requires the Assessing Officer to sign the assessment order digitally. Because the assessment order in this case was admittedly passed through e-proceedings but was only manually signed, it did not conform to the binding procedure and the defect vitiated the assessment. The additional legal ground was therefore admitted, the assessment was quashed, and the remaining grounds were treated as academic. en-us Tue, 21 Apr 2026 17:36:33 +0530 Tue, 21 Apr 2026 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99002 Where scrutiny assessment is completed through the e-proceedings mechanism, the prescribed procedure requires the Assessing Officer to sign the assessment order digitally. Because the assessment order in this case was admittedly passed through e-proceedings but was only manually signed, it did not conform to the binding procedure and the defect vitiated the assessment. The additional legal ground was therefore admitted, the assessment was quashed, and the remaining grounds were treated as academic. Highlights Income Tax Tue, 21 Apr 2026 17:36:33 +0530 https://www.taxtmi.com/highlights?id=99002