Assessment Order was barred by limitation u/s 153 if digital signature by NFAC was delayed beyond statutory deadline

Bennett Coleman & Co Ltd. Vs National Faceless Assessment Centre (ITAT Mumbai)

Conclusion: Signing of the assessment order was an integral part of order generation in e-assessment and the assessment proceedings conclude only after the order was digitally signed, therefore, signing of the assessment order should not be brushed aside lightly. The impugned assessment order dated 28/09/2021 was not made till 30/09/2021 and it was not digitally signed and was an incomplete assessment order which was completed on 01/10/2021 and hence, barred by limitation.

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