Income Tax Assessment Quashed Due to Manual Signature in E-Proceedings: ITAT Delhi

Outsytems Singapore Pte. Ltd. Vs DCIT (ITAT Delhi) The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal and quashed the assessment order for Assessment Year 2022–23 on both legal and merits grounds. The appeal arose from a final assessment order dated 10 January 2025 passed under Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961. The assessee had raised multiple grounds of appeal. One ground challenging the absence of a Document Identification Number (DIN) was not pressed and was dismissed accordingly. The Tribunal primarily examined...