2026 (4) TMI 37

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....at the unsigned notice being violative of Section 282A(1) of the Act could not provide any valid inherent jurisdiction to the A.O for completion of assessment u/s. 143(3) of the Act. The copy of notice u/s. 143(2) of the Act, dated 09.08.2018 has been annexed at Page 1 & 2 of the paper book which is extracted and made part of this order: 4. I find that this issue is squarely covered in faovur of the assessee and against the Revenue by the decision of the ITAT, SMC Bench, Raipur in the case of Smt. Shobha Dubey Vs. ITO, 2025 (8) TMI 1708-ITAT, Raipur. The relevant observations of the Tribunal are extracted 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: &#2....

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....#2379; कम कर देगा। As part of e-governance initiative to facilitate conduct of assessment proceedings electronically, Income-tax Department has launched 'E-Proceeding' facility. It is a simple way of communication between the Department and assesses, through electronic means, without the necessity to visit Income-tax Office for conduct of assessment proceedings. This taxpayer friendly measure would substantially reduce the compliance burden for the assessee. निर्धारण कार्यवाही में ' ई- प्रोसेडिंग' ई- फाईलिंग वेबसाइट में निर्धारण अधिकारी से संबंधित निर्धारती के एकाउं&#2335....

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....9;ए निर्धारण प्रक्रिया के दौरान विभागीय पूछताछ पर प्रतिक्रिया देने में भी यह 24x7 कभी भी/ कहीं भी मदद उपलब्ध कराएगा। जिन करदाताओं का अब तक आयकर विभाग की ई- फाईलिंग वेबसाइटपर एकाउंट नहीं है, उनसे अनुरोध है कि वे ई- फ&....

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....#2349; एवं रिकॉर्ड के उद्देश्य से सुरक्षित रख सकते हैं। Assesses would retain complete information of all e-submissions made during the course of assessment proceedings through 'E-Proceeding' facility for reference & record purpose in his e-Filing portal account निम्नांकित स्थितियों में सुनवाई/ दस्तावेजों का प्रेषण मेन्यूअली किया जा सकता है। I. जहां लेखा की मॅन्यूअल पुस्त&#232....

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....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; निर्धारण कार्यवाहियाँ कागज के बिना होने के कारण यह पहल पर्यावरण के हित में है। This initiative is environment friendly as assessment proceedings would become paperless. 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 rega....

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....hority 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 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....

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....f 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 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. ....

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....ua-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 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 on....

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.... mm 143(2) kania sifon Notice under section 143(2) of the Income-tax Act. 1961 Limited Scrutiny (Computer Aided Scrutiny Selection) महोदय/महोदया/ मेसर्स, Sir/ Madam/ M/s. आपको सूचित किया जाता है कि निर्धारण वर्ष 2017-18 के पावती संख्या 138107650040817 के अनुसार आपके द्वारा दिनांक 04/08/2017 को दाखिल की गई अग्रिकर विवरणी को सीमित संवीक्षा के लिए चुना गया है और निम्नलिखित कà¤....

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....¤¯à¤¾ जाना है। बाद की निर्धारण कार्यवाही भी आयकर विभाग की ‘ई-कार्यवष्टी' सुविधा द्वारा की जायेगी। "ई-कार्यवाही' पर एक संक्षिप्त नोट आपके संदर्भ के लिए संलग्न है। 3. The evidence/information specified above has to be furnished online electronically through your E-filing account in incometaxindiaefiling.gov.in. Subsequent assessment proceedings shall also be conducted electronically through the 'E-Proceeding' facility of Income-tax Department. A brief note on 'E-Proceeding' is enclosed for your kind reference. 4. निà....

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....s applicable if you have an E-filing account. Till the time such an account is created by you, assessment proceedings shall be carried out either through your specified e-mail account or manually (if e-mail is not available). संलग्नक : यथोपरि Enclosure : as above सील/Seal भवदीय, Yours faithfully, PRADEEP KUMAR AGRAWAL WARD 3(2) RAIPUR कोष मूलो दण्ड RTMENT INCOM Document 3 NIA WIER/ GOVERNMENT OF INDIA Fre ETY/ MINISTRY OF FINANCE SIR PITT/ 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 Reais/ Dated: 18/09/2017 ifzur TIGHT / Notice No .: ITBA/AST/S/143(2)/2017- 18/1006403172(1) Pro TV AY: स्थायी तेखा संख्या PAN: 2016-17 ACVPD0862C आयकर अधिनियम, 1961 की धà....

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....à¤°à¤¦à¤¾à¤¨ करता करती हैं। 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. उपरोक्त वर्णित साक्ष्य/ सूचना, आयकर विभाग की ई- फाइलिंग मेनसाइट में उपलब्ध · ई- प्रोसिडिंग' सुविधा के माध्यम से अपने एकाउन्ट द्वारा प्रेषित करनी है। आने की कार्यवाहियाँ....

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....चित प्रश्नावली/सूचना का मांग पत्र या दस्तावेज भेजे जायेंगे। Specific questionnaires/requisition of information or documents would be sent subsequently, if required. 6. यदि आयकर विभाग की ई- फाईलिंग वेबसाइट में आप का एकाउन्ट है तो अनुच्छेद (2) से (4) लागू है। जबतक आप के द्वारा इस प्रकार का एकाउन्ट नहीं बनाया जाता है, कर निर....