This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Notice without signature affixed on it is invalid: Bombay HC
Case Law Details
- Case Name
- Prakash Krishnavtar Bhardwaj Vs ITO (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 ...
Author Info
What will be the position of a notice / assessment order which is signed by an expired digital signature? Please enlighten. Thanks