Absence of DSC is only irregularity under Section 292B; assessment remains valid, Section 37(1) premium deduction remanded

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....ITAT holds the assessment order valid despite absence of DSC, finding authentication satisfied by issuance via the Department's official e-mail/ITBA system bearing name and designation of the AO; absence of DSC is at most an irregularity curable under section 292B and does not vitiate the assessment. The Tribunal upholds CIT(A)'s decision rejecting the assessee's challenge to invalidity. Separately, disallowance of insurance premiums under section 37(1) is set aside for further inquiry: the matter is restored to the AO to verify policy status, assignments, assignment endorsements and insurer reports; if policies were assigned but taxed as perquisites, deduction may be allowable-AO to pass a speaking order on remand.....