TaxTMI 
TaxTMI 
2026 (6) TMI 223
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....hat since these grounds go to the very validity of reassessment framed u/s.147 of the Act and do not require any investigation of the facts they are purely legal in nature and the same be admitted. Reliance was placed on the decision of the Hon'ble Supreme court in the case of NTPC Ltd. Vs. CIT (229 ITR 363). 4. On hearing both the sides and perusing the additional grounds we observed that these additional grounds are purely legal grounds and therefore, respectfully following the decision of the Hon'ble Supreme Court in the case of NTPC Ltd.(supra) these additional grounds are admitted. 5. Coming to the additional grounds, Ld. Counsel for the assessee referring to pages 1 to 7 of the paper book, submitted that the AO issued notice u/s.148 of the Act dated 30.03.2022, order under clause-(d) of section 148 of the Act dated 30.03.2022 and notice under clause-(b) of section 148A of the Act dated 20.03.2022 and none of these notices were digitally signed by the AO. The Ld. Counsel for the assessee submits that since these proceedings are e- proceedings there is no option for the revenue to sign these notices/orders manually. Ld. Counsel submitted that the scheme of e-proceedings d....
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....d as under :- "4. At the outset, Ld. Counsel for the assessee drew our attention towards the notice issued by the Assessing Officer u/s. 142(1) of the Act dated 26.8.2019 and pointed out that this scrutiny assessment was conducted via online in e-processing facility available through the website of the Income Tax Department. He further drew our attention to the assessment order and particularly pointed out that the assessment order dated 19.12.2019 has been signed and issued manually, which is in violation of CBDT Instruction No. 1/2018 [F.No. 225/157/2017-ITA.II) dated 12.2.2018. Ld. Counsel for the assessee further stated that exactly similar issue has been dealt by the Coordinate Bench of the Delhi Tribunal in the case of Outsystems Singapore Pte. Ltd. vs. DCIT, Circle International Tax 2(2)(2), Delhi in ITA NO. 1601/Del/2025 (AY 2022-23) wherein, it has been held as under:- "7. We have heard the submissions made by rival sides and have examined the orders of authorities below. We have also considered the decisions on which respective sides have placed reliance in support of their arguments. Before proceeding to decide merits of the addition, the legal issue ra....
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....red by limitation on 31-12-2018) having the potential to effect recovery during the current year itself. The list of such stations shall be specified by the Pr. DGIT(Systems). Accordingly, at these stations, till 31-3-2018, the assessment proceedings in cases to be completed as per Central Action Plan target, may be conducted manually if e-assessment is not possible. It is reiterated that at other stations covered under para 2 above, subject to exceptions mentioned therein, the assessments would be conducted electronically only. 4. Some of the important procedural aspects while conducting assessment proceedings through 'E-Proceeding' are as under: 4.1 Enquiry before assessment in electronic mode : For enquiries before assessment in terms of section 142(1)(ii) of the Act, notice shall be issued electronically and delivered upon the assessee in his 'E-Filing' account. While filing the response electronically in compliance with notice under section 142(1)(ii) of the Act, the concerned assessee shall verify it in the manner prescribed under rule 14 of Income-tax Rules, 1962. 4.2 Use of digital signature by Assessing Officer: All departmental o....
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....id instructions for signing the assessment orders manually. During the course of hearing, the ld. DR sought time to furnish copy of the exceptions, if any. The time sought by the DR was allowed. However, on the next date of hearing no such instructions were furnished and the ld. DR expressed her inability to lay hands on any such instructions carving out exceptions. In the absence of any exceptions, all assessment orders in 'E-Proceedings' have to be necessary signed digitally. The instructions dated 12.02.2018 issued by the Board would apply to all assessments made electronically. The ld. DR has placed on record the reasons given by the AO for signing the order manually. The relevant excerpts from the same are reproduced herein under: "In this regard, it is submitted that the date of limitation for passing the assessment order in this case was 31.01.2025 pursuant to the directions of the Hon'ble DRP. The assessment order for AY 2022-23 was passed and sent to CP for final accounting. However, CPC had not closed the accounting of the same and the assessment order along with computation sheet and demand notice had not come back from the CPC for being digitally signed and....