2023 (11) TMI 1442

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....unsel for the Petitioner: Sri A.V. Raghu Ram. Counsel for the Respondents: Sri A. Radha Krishna, (Sr. SC For IT Dept). JUDGMENT PER HON'BLE SRI JUSTICE P.SAM KOSHY The challenge in the present Writ Petition is to the notice, dated 31.03.2021 under Section 148 of the Income Tax Act, 1961 (for short "the Act, 1961") for reassessment for the Assessment Year 2013-14 on the ground of es....

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....61 does not bear a digital signature by itself would not render the said document either non-est or bad in law. 3. It would be relevant at this juncture to take note of the fact that Annexure-P1 which is put to challenge in this Writ Petition is the same document which is also being enclosed by the Department along with their counter as Annexure R-2. Both these documents which are one and the s....

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....ncome-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. From the plain reading of the aforesaid provision of law unde....

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....ore become bad. Thus, we are of the considered opinion that the impugned notice under Section 148 of the Act, 1961 therefore requires to be set-aside/quashed, and is accordingly set-aside. 6. However, the right of the respondent - Department stands reserved to initiate appropriate proceedings afresh, if they so desire, against the assessee, subject to the initiation being in accordance with law....