Manual Signing in E-Proceedings Violates CBDT Instruction 1/2018 – Reassessment U/s 147/143(3) Quashed, ITAT Delhi

Navyug Technologies Private Limited Vs ITO (ITAT Delhi) Assessment Signed Manually in E-Proceedings Violates CBDT Instruction No.1/2018 – Reassessment U/s 147/143(3) Quashed – ITAT Delhi The assessee challenged reassessment framed u/s 147 r.w.s 143(3) by raising an additional legal ground before ITAT contending that the assessment order was invalid since it was manually signed despite the case being conducted through e-proceedings, contrary to CBDT Instruction No.1/2018. The Tribunal admitted the additional legal ground relying on the Supreme Court ruling in NTPC Ltd. vs. CIT, holding ...