2026 (4) TMI 1900

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....ssed under Section 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961'). 2. The only premise on which the petition is founded, is that prior to passing of the impugned assessment order, the notice (dated 31.08.2024) which was issued under Section 148 of the Act 1961 to the petitioner did not have the signature of the Assessing Officer (AO). 3. Relying upon the provision of Section 282A of the Act of 1961, learned counsel argued that unless a notice is signed by the issuing authority, it cannot be said to be a valid notice. 4. Learned counsel argued that since the genesis of the proceedings is an unsigned and illegal notice, the impugned assessment order is void and without jurisdiction and is liable to be ....

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.... thus : "(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." 11. Since the name and the designation of the issuing officer has been mentioned, according to us, no signature is necessary. In the present era, when computer generated notice(s) and order(s) are being issued, the inscription of name(s) and the designation(s) is enough, as no digital document can bear the signature. 12. May be a digital signature is a proper course, but since sub section (2) of Section 282A of the Act of 1961 does not enjoin upon the ....

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....e information that a search was initiated under section 132 of the Act in your case or in the case of the person in respect of which you are the assessable under the Act on the date 13/03/2024. . 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 BADSHAH 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-15 accorded on date 31-AUG-24 vide Reference No. 100000065532966 and annexed herewith. 2. I, therefore, propose to as....