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2024 (3) TMI 526 - AT - Income TaxValidity of reopening notice - Absence of the manual/digital signature of the A.O in the copy of the Reopening notice - contention of the AR that as the notice issued by the A.O u/s. 148 does not bear digital signature or manual signature of the AO, therefore, the same, being violative of Section 282A(1) is non-est in the eyes of law - HELD THAT:- The absence of the signature affixed on the notice, digitally or manually, therein, rendered the same as invalid and divested the A.O of any further jurisdiction to proceed and assess the income of the assessee. My aforesaid conviction is fortified by the judgement of Prakash Krishnavtar Bhardwaj [2023 (1) TMI 428 - BOMBAY HIGH COURT] wherein involving identical facts, observed that as the notice u/s. 148 as was there before them did not have the signature affixed on it digitally or manually, the same was invalid and would not vest the A.O with any further jurisdiction to proceed to reassess the income of the assessee. Also in the case of Vikas Gupta and others Vs. UOI (2022 (9) TMI 478 - ALLAHABAD HIGH COURT] held that the expression "shall be signed" used in Section 282A(1) makes the signing of the notice or other document by that authority a mandatory requirement. Signing of the notice was not a ministerial act or an empty formality which can be dispensed with. Elaborating on the term "signed", it was observed that that same was to be construed as giving one's name to signify assent or adhesion to by signing one's name; to attest by signing or when a person is unable to write his name then affixation of "mark" by such person. Thus absence of affixation of signature of the A.O, manually or digitally on the notice u/s. 148 which is discernible from the assessment records and had not been rebutted by the Ld. DR, very basis for assumption of jurisdiction by the A.O for framing of assessment vide his order u/s. 144 r.w.s. 147 falls to ground. Decided in favour of assessee.
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