2026 (4) TMI 34

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.... a valid notice since violative of Section 282A(1) of the Act. That in absence of a valid notice u/s.  143(2) of the Act, the A.O ceases to possess inherent valid jurisdiction to frame the assessment u/s. 143(3) of the Act. The issuance of a valid notice u/s.  143(2) of the Act is 'sine qua non' for framing assessment u/s.  143(3) of the Act. 4. Per contra, the Ld. Sr. DR vehemently supported the findings of the Revenue authorities. 5. Having heard the submissions of the parties herein on this legal issue only even without going into the merits of the matter, I find that exactly identical question of law has been decided in favour of the assessee and against the Revenue by the ITAT, SMC Bench, Raipur in the case of Smt. Shobha Dubey Vs. ITO, Ward-3(1), Raipur, ITA No. 395/RPR/2025, dated 04.08.2025, wherein it was held and observed 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 witho....

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....s 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, such notice or other document shall be signed and issued in paper form or communicated in electronic f....

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.... 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 been issued to the assessee was unsigned. The revenue has not placed on record any ....

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....nts 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 aforesaid judicial pronouncements a/w. relevant provis....

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.... ============= Document 1 भारत सरकार/ GOVERNMENT OF INDIA वित्त मंत्रालय/ MINISTRY OF FINANCE आयकर विभाग/ INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 3(1) RAIPUR INCOME T AX DEPART सेवा में/ To, SHOBHA DUBEY H NO. 14 H NO. 14 ANAND NAGAR 492001 ,Chhattisgarh India दिनांक/ Dated: निर्धारण वर्ष/ AY: नोटिस संख्या / Notice No .: स्थायी लेखा संख्या/ PAN: ACVPD0862C ITBA/AST/S/143(2)/2017- 18/09/2017 2016-17 18/1006403172(1) आयकर अधिनियम, 1961 की धारा 143(2) के अन्तर्गत नोटिस Notice under section 143(2) of the Income Tax Act, 1961 सà¥....

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.... का अवसर प्रदान करता/करती हूँ। 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- फाईलिंग वेबसाइट में उपलब्ध ' ई- प्रोसिडिंग' सुविधा के माध्यम से अपने एकाउन्ट द्वारा प्रेषित करनी है। आगे की कार्....

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....¤‚ निश्चित 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, à....

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....¤¤à¥€ के मध्य इलेक्ट्रॉनिक माध्यम से निर्धारण की कार्रवाई के लिए आयकर कार्यालय जाने की जरूरत के बिना आवश्यकता के संप्रेषण का सहज माध्यम है। यह करदाता की मैत्रीपूर्ण सुविधा निर्धारती के लिए अनुपालन की मुश्किलों को कम कर देगा। As part of e-gove....

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.... अधिकारी द्वारा इलेक्ट्रॉनिक माध्यम से आयकर बिजनेस एप्लीकेशन (आई टी बी ए) मॉड्यूल पर देखा जाएगा। इसके अलावा यह करदाता के बहुमूल्य समय की बचत करते हुए निर्धारण प्रक्रिया के दौरान विभागीय पूछताछ पर प्रतिक्रिया देने में भी यह 24x7 कभà¥....

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....ही के दौरान किए गए सभी ई- सबमिशन( प्रस्तुती) की सूचनांए ई- प्रोसिंडिंग की सुविधा द्वारा संदर्भ 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 à....