The Tax Publishers2021 TaxPub(DT) 0783 (Bang-Trib)

INCOME TAX ACT, 1961

Section 147

As there was no signature of AO who issued notice under section 148, therefore, it had to be construed that no notice was issued by AO to assessee. Further, issuance of notice without affixing signature, could not be said to be an omission, which was sought to be covered by the provisions of section 292B. Therefore, assessment framed on the basis of unsigned notice under section 148 was bad in law.

Assessment - Validity - Section 148 notice not signed by AO -

Assessee challenged validity of reassessment framed by AO on the ground that notice issued under section 148 of the Act was typed on a plain paper and it was not signed by AO. Revenue took plea of section 292B.Held: Notice issued under section 148 was manual notice and not a digital document. The digital document only does not require signature. A manual notice, under section 148 is required to be, dated and duly signed by the Officer who is issuing the same. A notice or an order without having signature of the person who issued such notice loses its relevance and importance and is to be treated as invalid. An order or notice without signature is not an order for execution or implementation. In the instant case, as there was no signature of AO who issued notice under section 148, therefore, it had to be construed that no notice was issued by AO to assessee. Further, issuance of notice without affixing signature, could not be said to be an omission, which was sought to be covered by the provisions of section 292B. If such a course is permitted to be followed, then that would amount to miscarriage of justice. Therefore, assessment framed on the basis of unsigned notice under section 148 was bad in law.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2007-08



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