TaxTMI 
TaxTMI 
2025 (12) TMI 663
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....1 which is founded upon an assessment order passed u/s.147 of the Act passed pursuant to invalid notice issued u/s.143(2) of the Act being not signed as required u/s.282A(1) of the Act." 3. The Ld. Sr. DR was provided an opportunity to obtain a report from the jurisdictional A.O on the legal ground raised by the assessee regarding notice u/s.143(2) of the Income Tax Act, 1961 (for short 'the Act') being unsigned by the competent authority which was issued and communicated to the assessee. In this regard, the Ld. Sr. DR submitted a report dated 02.12.2025 which is extracted as follows for the sake of completeness: 4. That as clearly evident, the notice u/s. 143(2) of the Act for A.Y.2011-12, dated 05.07.2018 is unsigned and even screen shot of the said notice that itself is also unsigned, therefore, there is violation of Section 282A(1) of the Act. However, the A.O writes that such defect is rectifiable u/s. 292B of the Act. That further, the Ld. Sr. DR had placed on record written submission and relied 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. 5. Considering the enti....
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....f the Ld. Sr. DR, it would be pertinent to extract the provision of Section 282A of the Act which reads as follows: "282A. (1) 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. (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, ....
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....uthority, if it is printed etc. then it shall be deemed to be authenticated. However, this provision does not supersedes Clause (1) of Section 282A of the Act where it is mandatory first and foremost that the competent Income Tax Authority issuing any notice shall sign such notice or other document irrespective of such notice issued either on paper form or communicated through electronic form. Meaning thereby, 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....
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....h which we are concerned in this petition, any steps taken by the respondents in furtherance of notice dated 21.03.2022 issued under clause (b) of section 148A of the Act and order dated 02.04.2022 issued under clause (d) of section 148A of the Act, would be without jurisdiction, and therefore, arbitrary and contrary to Article 14 of the Constitution of India. Consequently, we quash and set aside the notice 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 afore....
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....rounds of appeal raised by the assessee stands allowed. 12. In the result, appeal of the assessee is allowed. Order pronounced in open court on 04th day of December, 2025. ============= Document 1 GOVERNMENT OF INDIA/HRU HUER MINISTRY OF FINANCE: DEPARTMENT OF REVENUE/fim there; CREPE first, OFFICE OF THE INCOME TAX OFFICER-1/ wrefere armex afirwro, UTE-&, KHARSIYA ROAD, AMBIKAPUR (C.G.)/oderw à s, strengt (w."t.) Email: [email protected]" F.No. ITO-1/Ambikapur/ITAT/Notice/2025-26/ Dated: 02.12.2025 To, The Jt. Commissioner of Income Tax (ITAT) Income-tax Appellate Tribunal, B&C Wing, 5th Floor, Central Secretariat Building Sector 24, Atal Nagar, Naya Raipur (C.G.) Madam, Subject :- Calling of report in the case of Nanda Singh, ITA No.677/RPR/2025 for AY 2011-12 PAN-DBMPS5759K-Regarding- Kindly refer to the above mentioned subject. In this regard it is submitted that a letter has been received from your good office in which it was directed to submit comments on additional grounds of appeal, which has been raised by the assessee before the Hon'ble ITAT Bench. The desired comments as per the data available with this office is detailed a....