Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings

Sunil Sharma Vs ITO (ITAT Delhi) Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings The Delhi ITAT quashed reassessment proceedings against the assessee after holding that notices issued u/s 148A(b), order passed u/s 148A(d) and notice issued u/s 148 were invalid since they were not digitally signed by the Assessing Officer. The Tribunal noted that the reassessment proceedings were conducted through the e-proceedings mechanism, and CBDT Instruction No. 1/2018 specifically mandates that all notices, communications and orders issued through e-proceedings ...