Case Law Details
Case Name : Prakash Krishnavtar Bhardwaj Vs ITO (Bombay High Court)
Related Assessment Year : 2015-16
Courts :
All High Courts Bombay High Court
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Prakash Krishnavtar Bhardwaj Vs ITO (Bombay High Court)
Bombay High Court held that notice without signature affixed on it, digitally or manually, is invalid and would not vest AO with any further jurisdiction to proceed to reassess the income of the petitioner.
Facts- The petitioner’s contention that he is a non-resident Indian, residing in Dubai, UAE and since his total income for the relevant financial year was below the maximum amount chargeable to tax, he was not required to file his ROI for the relevant A.Y. 2015-16. It was further his case that he received a notice dated 21.03.2022 ...
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Author Bio
What will be the position of a notice / assessment order which is signed by an expired digital signature? Please enlighten. Thanks