Form 35 Submission with Scanned Signature for filing CIT appeal is Sustainable in Law

Rivendell PE Vs ACIT (ITAT Mumbai) The issue under consideration is whether the submission of Form 35 alongwith scanned copy of signature at the time of filing CIT appeal is sustainable in law? In the present case, DRP has observed that submitting a verification form with the scanned copy of the signature is as good as submitting of unsigned paper since the scanned copy of the signature has no legal sanctity. Furthermore, it is obvious that the person scanning signature in this manner was other than the original signatory and hence if this is allowed as a mode of validation of the document, an...