Case Law Details
Case Name : Baban Tukaram Khade Vs ITO (ITAT Pune)
Related Assessment Year : 2017-18
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Baban Tukaram Khade Vs ITO (ITAT Pune)
In the case of Baban Tukaram Khade Vs ITO, the ITAT Pune invalidated an order issued by the National Faceless Appeal Centre (NFAC) due to the lack of a valid digital or physical signature. The unsigned order, dated January 12, 2024, was passed under Section 250 of the Income Tax Act, 1961, concerning the assessment year 2017-18. The assessee challenged the validity of the order, citing that without a signature, the order had no legal effect. The tribunal agreed, referring to Section 282A of the Income Tax Act and Rule 127A of the Inco
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