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Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings
Case Law Details
- Case Name
- Sunil Sharma Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Sunil Sharma Vs ITO (ITAT Delhi)
Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings
The Delhi ITAT quashed reassessment proceedings against the assessee after holding that notices issued u/s 148A(b), order passed u/s 148A(d) and notice issued u/s 148 were invalid since they were not digitally signed by the Assessing Officer. The Tribunal noted that the reassessment proceedings were conducted through the e-proceedings mechanism, and CBDT Instruction No. 1/2018 specifically mandates that all notices, communications and orders issued throu...
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