TaxTMI 
TaxTMI 
TaxTMI 
2026 (3) TMI 179
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....uct on the part of the assessee, if any, for late filing of this appeal. Nothing has been placed on record by the Department suggesting that the delay caused by the assessee was deliberate. Considering the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos................./2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No............/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, I hereby condone the delay of 396 days and proceed to hear the matter on merits. 4. The contention in law as assailed by the Ld. Counsel for the assessee through the Ground of appeal No.2 that though assessment has been completed u/s. 147/143(3) of the Income Tax Act, 1961 (for short 'the Act'), however, no valid notice u/s. 148 of the Act has been served on the assessee for the fact that th....
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....ax 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 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 ....
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....ncome-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 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 Cou....
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.... 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 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) b....
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....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 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." 8. That further in another reported decision of this Bench in the case of Leeladhar Chandrakar and Neelam Chandrakar Vs. ITO, 2025 (12) TMI 157-ITAT, Raipur on the exactly identical issue of unsigned notice u/s.....
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....61 does not bear digital signature of authority, referring to note appended to approval (Annexure P-5), is concerned, the note appended says "if digitally signed, the date of digital signature may be taken as date of document". Submission of learned counsel for petitioner, in the opinion of this Court, is not acceptable in view of provisions of Section 282 (a) of the Act of 1961, which provides that notice or other documents to be issued for the purpose of the Act of 1961 by any income-tax authority shall be deemed to be authenticated if name and designation is provided. In approval under Section 151 of the Act of 1961, name, designation and office is printed. Hence, submission of learned counsel for petitioner that approval is not digitally signed is also not sustainable, more so when it bears DIN & Document Number." 6. That before responding to the submissions of 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....
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.... completeness, the same is extracted as follows: "(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." 8. It is crystal clear from joint reading of Para-14 of the decision of the Hon'ble High Court (supra) and Clause (2) of Section 282A of the Act, that the Hon'ble High Court has referred deeming provision with regard to the authentication in respect of notice or other document if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon. There is no dispute that as per requirement of the provision for authentication of such notice, the presence of name and office of the designated Incomer Tax Authority, 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....
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....ing that the absence of a signature on the notice constitutes a mistake or omission within the meaning of section 292B of the Act and while addressing itself to that question, has concluded that in the absence of a signature on the notice, the same would not constitute a mistake or omission and would not be curable under the provisions of section 292B of the Act. 21. We are, therefore, of the considered opinion that in the present case, the notice u/s. 148 dated 02.04.2022 having no signature affixed on it, digitally or manually, the same is invalid and would not vest the Assessing Officer with any further jurisdiction to proceed to reassess the income of the petitioner. Consequently, the notice dated 02.04.2022 u/s. 148 of the Act issued to the petitioner being invalid and sought to be issued after three years from the end of the relevant assessment year 2015-16 with 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 co....
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....sdiction to complete the reassessment u/s. 144 r.w.s 147 of the Act which is therefore, quashed." 9. Considering the totality of the facts and circumstances in this case and as per aforesaid judicial pronouncements a/w. relevant provision of the Act and on the same parity of reasoning, I am of the considered view that since in this case notice u/s. 148 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. 10. That once the very notice u/s. 148 of the Act is invalid, void ab initio, hence, the A.O ceases to possess any valid inherent jurisdiction to complete the reassessment u/s. 147/143(3) of the Act which is therefore, quashed. 11. That since the reassessment itself is quashed, thereafter all other proceedings becomes non-est as per law. Accordingly, Ground of appeal No.2 raised by the assessee is allowed. Since Ground of appeal No.2 which pertains to the legal issue raised by the assessee has been answered in favour of the assessee and against the Revenue, therefore, all other grounds becomes academic only. 12. As per the aforesaid terms....
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....y, and marked reduction in mobility. 4. That I have been under continuous medical care and treatment and was medically advised strict rest and avoidance of travel, stress, and procedural engagements. 5. That from January 2025 onwards, my medical condition persisted continuously and progressively worsened and during the relevant period I was medically incapacitated. 6. That I have no effective family support system. I have two daughters, both of whom were married long ago and are settled separately. I reside only with my wife, who is also a senior citizen in her late seventies. 7. That I am not formally educated and have studied only up to 8th standard and am not conversant with legal or procedural requirements. 8. That my wife had undergone a kidney transplant in the past and continues to remain medically vulnerable, requiring periodic medical care and support. 9. That due to my advanced age, I have not been in a position to undertake any work or earn income for the past about 15 years and have been sustaining myself solely on my past savings, while also meeting medical expenses for myself and my wife. 10 That I am not familiar with the e-filing procedures or t....
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....by require you to deliver to me within 30 days from the service of this notice, a return in the prescribed form for the said Assessment Year. This notice is being issued after obtaining the necessary satisfaction of the Pr.CIT-1,RAIPUR मूली INCON ENT RAJENDRAN NAIR WARD JAGDALPUR (In case the document is digitally signed please refer Digital Signature at the bottom of the page) 1. Note: The date of digital signature may be taken as date of desument TV Reman an Income Tax Office Jagdalpur, Beside Jhankar Talkies, Kanharpara, JAGADALPUR, Chhattisgarh, 494001 Email: [email protected], Digitally signed by TV Remanan Date: 2026.02.20 14:25:52 +05:30 Document 3 à¤à¤¾à¤°à¤¤ सरकार/ GOVERNMENT OF INDIA वितà¥à¤¤ मंतà¥à¤°à¤¾à¤²à¤¯/ MINISTRY OF FINANCE आयकर विà¤à¤¾à¤—/ INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 3(1) RAIPUR सेवा में/ TO, SHOBHA DUBEY H NO. 14 H NO. 14 ANAND NAGAR 492001 , Chhattisgarh India दिनà¤....
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....‰à¤ªà¤°à¥‹à¤•à¥à¤¤ के समà¥à¤¬à¤¨à¥à¤§ में, मैं आप को उपरà¥à¤¯à¥à¤•à¥à¤¤ आयकर विवरणी के समरà¥à¤¥à¤¨ में दिनांक 10/10/2017 को 04:00 PM या उसके पहले कोई साकà¥à¤·à¥à¤¯/सूचना पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ करने का अवसर पà¥à¤°à¤¦à¤¾à¤¨ करता/करती हूà¤à¥¤ 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. 3. उपरोकà¥à¤¤ वरà¥à¤£à¤¿à¤¤ साकà¥à¤·à¥à¤¯/ सूचà¤....
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....AX.GOV.IN, ACVPD0862C- SHOBHA DUBEY A.Y. 2016-17 ITBA/AST/S/143(2)/2017-18/1006403172(1) 10/10/2017 को या उसके पहले इलेकà¥à¤Ÿà¥à¤°à¤¾à¤¨à¤¿à¤• माधà¥à¤¯à¤® 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 आवशà¥à¤¯à¤• हà¥à¤† तो बाद में निशà¥à¤šà¤¿à¤¤ पà¥à¤°à¤¶à¥à¤¨à¤¾à¤µà¤²à¥€/सूचना का मांग पतà¥à¤° या दसà¥à¤¤à¤¾à¤µà¥‡à¤œ à¤à¥‡à¤œà¥‡ जायेंगे। Specific questionnaires/requisition of information or documents would be sent subsequently, if required. 6. यदि आयकर व....
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....¾à¤ˆ इलेकà¥à¤Ÿà¥à¤°à¥‰à¤¨à¤¿à¤• माधà¥à¤¯à¤® से करने के लिठई- गरà¥à¤µà¤¨à¥‡à¤‚स के हिसà¥à¤¸à¥‡ के बतौर ई- पà¥à¤°à¥‹à¤¸à¥‡à¤¡à¤¿à¤‚ग की सà¥à¤µà¤¿à¤§à¤¾ शà¥à¤°à¥‚ की है। यह विà¤à¤¾à¤— à¤à¤µà¤‚ निरà¥à¤§à¤¾à¤°à¤¤à¥€ के मधà¥à¤¯ इलेकà¥à¤Ÿà¥à¤°à¥‰à¤¨à¤¿à¤• माधà¥à¤¯à¤® से निरà¥à¤§à¤¾à¤°à¤£ की कारà¥à¤°à¤µà¤¾à¤ˆ के लिठआयकर कारà¥à¤¯à¤¾à¤²à¤¯ जाने की जरूरत के बिना आवशà¥à¤¯à¤....
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....ंलगà¥à¤¨à¤•à¥‹à¤‚ के साथ अपनी पà¥à¤°à¤¤à¤¿à¤•à¥à¤°à¤¿à¤¯à¤¾ ई- फाइलिंग पोरà¥à¤Ÿà¤² पर अपलोड कर सकेगा। निरà¥à¤§à¤¾à¤°à¤¤à¥€ दà¥à¤µà¤¾à¤°à¤¾ पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ पà¥à¤°à¤¤à¤¿à¤•à¥à¤°à¤¿à¤¯à¤¾ को निरà¥à¤§à¤¾à¤°à¤£ अधिकारी दà¥à¤µà¤¾à¤°à¤¾ इलेकà¥à¤Ÿà¥à¤°à¥‰à¤¨à¤¿à¤• माधà¥à¤¯à¤® से आयकर बिजनेस à¤à¤ªà¥à¤²à¥€à¤•à¥‡à¤¶à¤¨ (आई टी बी à¤) मॉडà¥à¤¯à¥‚ल पर देखा जाà¤à¤—ा। इसके अल....
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....oceedings. 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 the simple instructions in e-Filing website www.incometaxindiaefiling.gov.in). . निरà¥à¤§à¤¾à¤°à¤¤à¥€ अपने ई- फाइलिंग पोरà¥à¤Ÿà¤² के à¤à¤•à¤¾à¤‰à¤‚ट पर निरà¥à¤§à¤¾à¤°à¤£ पà¥à¤°à¤•à¥à¤°à¤¿à¤¯à¤¾ की कारà¥à¤¯à¤µà¤¾à¤¹à¥€ के दौरान किठगठसà¤à¥€ ई- सबमिशन( पà¥à¤°à¤¸à¥à¤¤à¥à¤¤à¥€) की सूचनांठई- पà¥à¤°à¥‹à¤¸à¤¿à¤‚डिंग की सà¥à¤µà¤¿à¤§à¤¾ दà¥à¤µà¤¾à¤°à¤¾ संदरà¥à¤ à¤à¤µà¤‚ रिकॉरà¥à¤¡ ....
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.... गया है और निरà¥à¤§à¤¾à¤°à¤¤à¥€ ने मामले की वà¥à¤¯à¤¾à¤–à¥à¤¯à¤¾ के लिठवà¥à¤¯à¤•à¥à¤¤à¤¿à¤—त सà¥à¤¨à¤µà¤¾à¤ˆ का अनà¥à¤°à¥‹à¤§ किया हो। 3 ACVPD0862C- SHOBHA DU A.Y. 2 ITBA/AST/S/143(2)/2017-18/100640317 Hearing/submission of document(s) may be conducted manually, if required, in following situation(s): 1. where manual books of accounts or original documents have to be examined; II. where Assessing Officer invokes provisions of section 131 of Income-tax Act, 1961; III. where examination of witness is required to be made by the concerned assessee or the Department IV. where a show-cause notice contemplating any adverse view is issued and assessee requests for personal hearing to explain the matter; . निरà¥à¤§à¤¾à¤°à¤£ कारà¥à¤¯à¤µà¤¾à¤¹à¤¿à¤¯à¤¾à¤ कागज क....