2025 (10) TMI 419

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....s the notice u/s. 148 of the Income Tax Act, 1961 was issued without obtaining the mandatory approval u/s. 151 of the Act." Regarding the first legal ground as per the order sheet entry, dated 15.09.2025, this Bench has observed and held as follows: "The first legal contention raised by the assessee is that the issuance of notice u/s. 148 of the Act is invalid because of the fact that prior to issuance of the same, approval from the competent authority u/s. 151 of the Act was not obtained by the A.O. However, this contention of the assessee is absolutely incorrect and false and as per the record it is evident that an approval u/s. 151 for A.Y.2013-14 was obtained by the A.O from the competent authority dated 17.02.2020. Notice u/s. 148 of the Act was issued on 20.02.2020. Hence, it is crystal clear that such approval u/s. 151 of the Act was obtained by the A.O prior to the issuance of notice u/s. 148 of the Act. Accordingly, this legal contention raised by the assessee is dismissed. The additional ground of appeal No.1 raised by the assessee is dismissed." Therefore, the first legal ground assailed by the assessee is dismissed as had already been observed in the prev....

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....ried out by the department on basis of such communication/notice shall be void ab initio and non-est as per law since there cannot be any legal sustainability of any proceedings which are based on documents that are void ab initio. 6. Per contra, the Ld. Sr. DR 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 15.03.2022 which has already been considered in the said decision of Smt. Shobha Dubey Vs. ITO, Ward-3(1), Raipur (supra). The relevant extracts are culled out as follows: "3. The Ld. Counsel for the assessee assailing the legal ground submitted that in the present case, though the assessment has been completed u/s. 143(3) of the Income Tax Act, 1961 (for short 'the Act'), however no valid notice u/s. 143(2) of the Act has been served on the assessee 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 af....

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.... (2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon. (3) For the purposes of this section, a designated income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub- section (2)." 7. The intention of the legislature is very clear so far as the aforesaid provision of the Act is concerned, wherein at Clause (1), it states that Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority 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 signat....

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....y, signing of notice issued to the assessee is mandatory and that is not dispensed with by the deeming provision of Clause (2) to Section 282A of the Act which is only with regard to authentication of such notice. "Authentication" essentially refers to making the assessee aware that such notice has been issued from Income Tax Department and such authentication shall deemed to exist if the name and office of the competent Income Tax Authority is mentioned in the notice but that does not provide any relaxation for application of Section 282A(1) of the Act regarding mandatorily signing of notice even if such notice is sent to the assessee in electronic form. 9. Reverting to the facts of the present case, it is crystal clear that such notice u/s. 143(2) of the Act which has been issued to the assessee was unsigned. The revenue has not placed on record any evidence contrary to the facts on record. 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 C....

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....ce dated 02.04.2022 issued by the respondents u/s. 148 of the Act, order dated 02.04.2022 under clause (b) of section 148A of the Act and notice dated 21.03.2022 issued under clause (b) of section 148A of the Act." 11. Further the Hon'ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon, 321 ITR 362 (SC) has held that issuance of notice u/s. 143(2) of the Act is sine-qua-non for framing of an assessment u/s. 143(3) of the Act. Also, the Hon'ble High Court of Delhi in the case of Shaily Juneja Vs. ACIT, (2024) 167 taxmann.com 90 (Delhi) has dealt with the similar issue and held that issuance of notice u/s. 143(2) of the Act is mandatory in reassessment proceedings u/s. 147 of the Act. 12. Considering the facts and circumstances in this case and as per the aforesaid judicial pronouncements a/w. relevant provisions of the Act, I am of the considered view that since in this case notice u/s. 143(2) of the Act 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 ini....

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....J KUMAR SAHU Approving Authority POIT/CIT Category Assessment Income Escaped Amount >= 1 Lakh Yes Income Escaping Assessment (Rs.) 21,00,000 Proposal Details: Name of Officer PRAMOD DHANAJI MESHRAM Designation WARD 2(1) BHILAI Date of Proposal 06/02/2020 Reason(s) to Believe: As per Annexure Recommendation Details: Name ROHITASHWA MANOHAR MUJUMDAR Designation RANGE 2 BHILAI Recommended (Yes/No) Yes Recommendation Date 10/02/2020 Recommendation Remarks Yes, I am satisfied the Act. that this is a fit case for issuing notice u/s 148 of Approval Details: Name SUSHIL KUMAR SINGH Designation Pr.CIT-2, RAIPUR Approval Status Approved Date of Approval 17/02/2020 Remarks of approving authority Approved Recommendation Date Yes, I am satisfied the Act. Date of Approval SUSHIL KUMAR SINGH Pr.CIT-2, RAIPUR Nota: if digitally signed, the date of digital signature may be taken as date of document. .INCOME TAX OFFICE, 18/32 BUNGALOW, SECTOR 6, BHILAI, BHILAI, Chhattlegaris, 490098 \ Email: [email protected]. Document 2 भारत सरकार/....

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....परीक्षण हेतु निम्नलिखित विषय चिन्हित हैं। 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। ....

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....पसे निवेदन है कि उपरोक्त दिनांक Note: The date of digital signature (if any) may be taken as date of do s date of document 103, RAI04, RAIPUR, Chhattisgarh, 492001 Email: RAIPUR.ITO3.1 DINCOMETAX.GOV.IN, CENTRAL REVENUE BUILDING, RAI02, 103. RAI04 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/सूच....

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.... ई- प्रोसेडिंग की मुख्य विशेषताएं Salient features of 'E-Proceeding' आयकर विभाग 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 माध्à....

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....¸à¥à¤¨à¤¿à¤¶à¥à¤šà¤¿à¤¤ करेगी। विभागीय पत्राचार प्राप्त करने के पश्चात् निर्धारती अपने संलग्नकों के साथ अपनी प्रतिक्रिया ई- फाइलिंग पोर्टल पर अपलोड कर सकेगा। निर्धारती द्वारा प्रस्तुत प्रतिक्रिया को निर्धारण अधिकारी द्वारा इलेक्ट्रॉन....

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....nse along with attachments by uploading the same, on e-Filing portal. The response submitted by the assessee would be viewed by the Assessing Officer electronically in Income Tax Business Application (ITBA) module. This would, besides saving precious time of the taxpayer, would also provide 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 simple instructions the website 1 www.incometaxindiaefiling.gov.in). following in e-Filing . निर्धारती अपने ई- फाइलिंग पोर्टल के एकाउंट पर निर्धारण प्रक्रिया की कार्यवाही के दौरान किए गए सभी ई- सबमà....