2025 (8) TMI 1708

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see since such notice is without any signature of the issuing authority hence, violative of Section 282A(1) of the Act. The copy of notice u/s.143(2) of the Act, dated 18.09.2017 has been annexed at Page 1 to 4 of the paper book which is extracted and made part of this order 4. That as discernible from the aforesaid notice u/s. 143(2) of the Act, there is no signature of the competent authority issuing the said notice. The name and designation is mentioned as Amrit Kumar, Ward-3(1), Raipur but neither there is any signature nor there is any seal of the jurisdictional officer and both the places of signature as well as seal in the aforesaid notice are left blank. 5. In this regard, the Ld. Sr. DR could not place on record any evidence refuting these facts on record. However, she submitted that since the notice has been sent through electronic form, therefore, there was no requirement for such signature of the issuing authority and even without such signature, the notice u/s. 143(2) of the Act was valid. The Ld. Sr. DR has placed reliance on the decision of the Hon'ble Jurisdictional High Court in the case of Bharat Krishi Kendra Vs. Union of India, WPT No.27 of 2022, dated 15.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thority in accordance with such procedure as may be prescribed. In other words, it is mandatory that any notice or document i.e. issued by the Income Tax Authority to the assessee such notice or document "shall be signed". Suppose if the intention of the legislature was that such kind of signature is not mandatory, the word "shall" would have been replaced by "will". However, when the word "shall" has been used, it prescribes the mandatory requirement for signature of any notice or documents whether issued in paper form or communicated in electronic form to the assessee and, therefore, the submissions of the Ld. Sr. DR that since such notice u/s. 143(2) of the Act has been issued in electronic form, hence no signature is required is incorrect and not in conformity with Section 282A(1) of the Act. The reference made by the Ld. Sr. DR with regard to the judgment of the Hon'ble Jurisdictional High Court (supra), the same deals with firstly, Section 151 of the Act and not with regard to notice u/s. 143(2) of the Act; and secondly, the Hon'ble High Court has observed that "........ notice or other documents to be issued for the purpose of the Act of 1961 by any income-tax authority shal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 10. The Hon'ble High Court of Bombay in the case of Prakash Kirshnavtar Bhardwaj Vs. Income Tax Officer, Ward-2(1), NFAC, Pune WP No.9835 of 2022, dated 09.01.2023 on the similar issue has held and observed as follows: "19. Applying the ratio of the judgment of the Calcutta High Court in B.K. Gooyee and Aparna Agency (P.) Ltd. (supra) to the facts of the present case, the signature of the Assessing Officer admittedly not having been affixed on the notice issued u/s.148 of the Act, the notice itself would be invalid and consequently, the Assessing Officer could not assume jurisdiction to proceed in the matter in terms of section 148 of the Act. The Madhya Pradesh High Court in Umashankar Mishra (supra) has dealt with a similar fact situation where the first substantial question of law dealt with in that case had considered the effect of whether an unsigned notice can be considered as an irregularity or clerical mistake. The Madhya Pradesh High Court after making reference to the conclusions drawn in B.K.Gooyee (supra) by the Calcutta High Court, has taken the view, that a notice without a signature affixed on it is an invalid notice and is effectively no notice in the eyes....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t issued to the assessee was left unsigned and blank therefore it is violative of Section 282A(1) of the Act, hence, such notice is held invalid, arbitrary and void ab initio. 13. That once the very notice u/s.143(2) of the Act is invalid, void ab initio, hence, the A.O ceases to possess any valid inherent jurisdiction to complete the assessment u/s.143(3) of the Act which is therefore, quashed. 14. That since the assessment itself is quashed, thereafter all other proceedings becomes non-est as per law. Since the legal issue has been answered in favour of the assessee therefore the grounds on merits becomes academic only. 15. As per the aforesaid terms the grounds of appeal raised by the assessee stands allowed. 16. In the result, appeal of the assessee is allowed. Order pronounced in open court on 4th day of August, 2025. ============= Document 1 भारत सरकार/ GOVERNMENT OF INDIA वित्त मंत्रालय/ MINISTRY OF FINANCE आयकर विभाग/ INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 3(1) RAIPUR à¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¹à¥ˆà¤‚। Following issue(s) have been identified for examination: i. Whether cash in hand shown in return of income is correct. 2. उपरोक्त के सम्बन्ध में, मैं आप को उपर्युक्त आयकर विवरणी के समर्थन में दिनांक 10/10/2017 को 04:00 PM या उसके पहले कोई साक्ष्य/सूचना प्रस्तुत करने का अवसर प्रदान करता/करती हूँ। In view of the above, I would like to give you an opportunity to produce any evidence/information which you feel is necessary in support of the said return of income on or before 10/10/2017 at 04:00 PM ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re (if any) may be taken as date of document CENTRAL REVENUE BUILDING, RAI02, R 103, RAI04, RAIPUR, Chhattisgarh, 492001 Email: RAIPUR.ITO3.1 DINCOMETAX.GOV.IN, ACVPD0862Č- SHOBHA DUBEY A.Y. 2016-17 ITBA/AST/S/143(2)/2017-18/1006403172(1) 10/10/2017 को या उसके पहले इलेक्ट्रानिक माध्यम से सूचित करें। In case you do not wish to produce any evidence/information, as mentioned in para 2, you are requested to intimate the same electronically on or before 10/10/2017. 5. यदि आवश्यक हुआ तो बाद में निश्चित प्रश्नावली/सूचना का मांग पत्र या दस्तावेज भेजे जायेंगे। Specific qu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ने निर्धारण की कार्रवाई इलेक्ट्रॉनिक माध्यम से करने के लिए ई- गर्वनेंस के हिस्से के बतौर ई- प्रोसेडिंग की सुविधा शुरू की है। यह विभाग एवं निर्धारती के मध्य इलेक्ट्रॉनिक माध्यम से निर्धारण की कार्रवाई के लिए आयकर कार्यालय जाने ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤šà¤¾à¤¤à¥ निर्धारती अपने संलग्नकों के साथ अपनी प्रतिक्रिया ई- फाईलिंग पोर्टल पर अपलोड कर सकेगा। निर्धारती द्वारा प्रस्तुत प्रतिक्रिया को निर्धारण अधिकारी द्वारा इलेक्ट्रॉनिक माध्यम से आयकर बिजनेस एप्लीकेशन (आई टी बी ए) मॉड्यूल पà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e a 24X7 anytime/anywhere convenience to submit response to the Departmental queries in course of assessment proceedings. The taxpayers, who are not yet having an account on the e-Filing website of the Income-tax Department, are requested to get registered by following instructions the website simple e-Filing in - www.incometaxindiaefiling.gov.in). निर्धारती अपने ई- फाइलिंग पोर्टल के एकाउंट पर निर्धारण प्रक्रिया की कार्यवाही के दौरान किए गए सभी ई- सबमिशन( प्रस्तुती) की सूचनांए ई- प्रोसिंडिंग की सुविधा द्वाà....