2026 (4) TMI 639

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....und assailing validity of reopening of assessment. The assessee in grounds of appeal has also challenged addition on merits. The ld. Counsel pointed that reopening of assessment is bad in law as the notice issued u/s 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act") and the approval granted u/s 151 of the Act by the Principal Commissioner of Income-tax (PCIT) are unsigned. To substantiate his contention, he referred to copy of the notice placed at page 2 of the paper book and the approval granted u/s 151 of the Act placed at pages 3 and 4 of the paper book. The ld. Counsel further pointed that after the issuance of the notice u/s 148 of the Act, the assessee filed return of income on 29.06.2024 declaring income of Rs. 1....

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.... of the notice issued u/s 148 of the Act would show that it is unsigned. It is no more res integra that an unsigned notice is invalid and carry no legal sanctity. It is also relevant to refer to a 'note' at bottom of the notice. The note reads; "If digitally signed, the date of digital signature may be taken as date of the document." Since the said notice is unsigned it shall be presumed that the notice is undated as well. The reopening of assessment based on such defective notice is without jurisdiction and is liable to be quashed. 5. In ground no. 4 of appeal, the assessee has assailed validity of notice u/s.143(2) of the Act. A perusal of notice issued u/s.143(2) r.w.s. 147 of the Act at page 26 to 29 of the paper book shows that the ....

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....Commissioner, that books of accounts or documents, seized or requisitioned under section 132 or section 132A of the Act in case of Omaxe Limited pertains or pertain to, or any information contained therein, relate to you or the person in respect of which you are assessable under the Act. . I am satisfied, with the approval of Principal Commissioner or Commissioner, that books of accounts or documents, seized or requisitioned under section 132 or section 132A of the Act in case of Omaxe Limited pertains or pertain to, or any information contained therein, relate to you or the person in respect of which you are assessable under the Act. This notice is being issued after obtaining the prior approval of the PCIT, Delhi-12 accorded on date 16....