2026 (3) TMI 1102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d digitally by the competent authority which is therefore invalid notice in terms with Section 282A(1) of the Act. The aforesaid ground is assailed as Ground No.1 of grounds of appeal filed by the assessee. 4. In this context, it would be relevant to extract 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)." 5. I find that similar issue has been adjudicated an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al 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 15.03.2022. The Ld. Sr. DR refers to Para 14 of the said decision which reads as follows: "14. Third submission of learned counsel for petitioner is that approval granted under Section 151 of the Act of 1961 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 pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nicated 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 shall be deemed to be authenticated if name and designation is provided.........". In fact, the Hon'ble High Court (supra) in Para-14 of the judgment refers to Section 282A(2) of the Act. For the sake of 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." ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uld 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 of law. 20. The Madhya Pradesh High Court in Umashankar (supra) has further dealt with the second substantial question of law as to whether the Tribunal was right in holding 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 provision....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es 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." 7. Though the above referred decision pertains to invalid notice u/s. 143(2) of the Act wherein such notice was without any signature of the issuing authority but the mandate of the provisions of Section 282A(1) of the Act is triggered also in a similar way and as per similar terms in the present case of the assessee as well i.e. with regard to the unsigned approval u/s. 151 of the Act as received by the assessee. Therefore, on the same parity of reasoning, it is held that since the approval u/s. 151 of the Act issued to the assessee was left unsigned and blank, since it is violative of Section 282A(1) of the Act, hence such approval is held to be invalid, arbitrary and void ab initio. 8. That once the very approval u/s. 151 of the Act is invalid and void ab initio, hence the A.O ceases to possess any valid inherent jurisdiction to complete the reassessment u/s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....°à¥à¤§à¤¾à¤°à¤£ वर्ष 2016-17 की आयकर विवरणी जो कि पावती संख्या 742060950310317 दिनांक 31/03/2017 को दाखिल किया गया था, सीमित संबीक्षा हेतु चयनित है। This is for your kind information that the return of Income for Assessment Year 2016-17 filed vide ack. no. 742060950310317 on 31/03/2017 has been selected for Scrutiny. 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 सम्बà¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ै। The above mentioned evidence/information is to be furnished online electronically in 'E- Proceeding' facility through your account in e-Filing website of Income-tax. Department. Further proceedings shall also be conducted electronically ("). A brief note on salient features of 'E-Proceeding' is enclosed. 4. यदि आप कोई सूचना/ साक्ष्य, जैसा कि अनुच्छेद 2 में वर्णित हैं, नहीं देना चाहते हैं तो आपसे निवेदन है कि उपरोक्त दिनांक Note: The date of digital signature (if any) may be taken as date of document CENTRAL REVENUE BUILDING, RAI02, R 103, RAI04, RAIPUR, Chhattisgarh, 492001 Email: RAIPUR.ITO3.1 INCOMETAX.GOV.IN, Document 2 10/10/2017 को या उसक....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. Till such an account is created by you, assessment proceedings shall be carried out either through your e-mail account or manually (if e-mail is not available). (*) संलग्न नोट के अपवाद पर आधारित (*) Subject to exceptions as per the enclosed note /Seal भवदीय, Yours faithfully, AMRIT KUMAR WARD 3(1) RAIPUR सत्यमेव जयते कोष मूलो दण्ड RTMENT INCOM Document 3 ई- प्रोसेडिंग की मुख्य विशेषताएं Salient features of 'E-Proceeding' आयकर विभाग ने निर्धारण की कार्रवाई इलेक्ट्रॉनिक माध्यम से कà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤¬à¤¸à¤¾à¤‡à¤Ÿ में निर्धारण अधिकारी से संबंधित निर्धारती के एकाउंट में पत्र (ओ), प्रश्नावली (याँ), आदेश (शो) आदि के बाधारहित प्रवाह को सुनिश्चित करेगी। विभागीय पत्राचार प्राप्त करने के पश्चात् निर्धारती अपने संलग्नकों के साथ अपनी प्रतिकà¥....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¥‡à¤¬à¤¸à¤¾à¤‡à¤Ÿ (www.in.cometaxindiaefiling.gov.in) पर साधारण निर्देशों का पालन करते हुए पंजीकृत कराएं। In assessment proceeding, 'E-Proceeding' would enable seamless flow of Letter(s)/Notice(s). Questionnaire(s), Order(s) etc. from Assessing Officer to the concerned assessee's account in e- Filing website. On receipt of Departmental communication, assessee would be able to submit the response 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 following ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¾à¤°à¤¾ 131 के प्रावधानों को निर्धारण अधिकारी को लागू करना हों। III. जहां संबंधित निर्धारती या विभाग द्वारा गवाह या साक्ष्य का परीक्षण आवश्यक हो। IV. जहां किसी विरोधाभासी तथ्य पर कोई कारण बताओं नोटिस जारी किया गया है और निर्धारती ने मामले à¤....