TaxTMI 
TaxTMI 
2026 (8) TMI 752
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....ment order dated 29.03.2022 u/s 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') passed by National Faceless Assessment Centre, Delhi for AY: 2017-18. 2. On hearing both sides we find that primarily on behalf of assessee a ground is raised that there was non-compliance of the mandatory conditions of Section 147 to 152 of the Act as assessee was not provided the reasons recorded by the Assessing Officer and further that if at all, being part of the approval u/s 151 is considered to be reasons recorded by the assessee as the same are unsigned and had been reflect the name and designation of the authority who is scribed the reasons are not reason in the eyes of law. Ld. DR has heavily defended this ground an....
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.... of the Act and the same mentions that reasons to believe are as per annexure. This annexures is at page No. 81-82. Now, without doubt this income is not signed nor does it reflect as to which authority has scribed it. In this context, we find that the Annexure to the Approval u/s 151 reason recorded by the AO does not contain name, designation, seal and signature of AO. Therefore, by virtue of section 282A of the Act read with Rule 127A of the Income Tax Rules, 1962, the Annexure cannot be said to be validly issued by the 40, because section 282A provides that where Income Tax Act, 1961 requires any notice or other document to be issued by any income-tax authority, such notice or other document must be signed by that authority, and shall b....
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.... assessee. For the sake of ready reference, section 282A and related Rule 127A are reproduced here below: "Sec. 282A. AUTHENTICATION OF NOTICES AND OTHER DOCUMENTS. (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)....
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....come-tax (Systems) shall specify the designated email address of the income-tax authority, the designated website and the procedure, formats and standards for ensuring authenticity of the communication. Explanation.- For the purposes of this rule, the expressions - (i) "electronic mail" and "electronic mail message" shall have the same meanings respectively assigned to them in Explanation to section 66A of the Information Technology Act, 2000(21 of 2000); (ii) "electronic record" shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000)." 3.4 Thus, a bare perusal of the above reproduced sections makes it amply clear that the AO must record rea....