March 2023
Reassessment — Notice under section 148 — Service of notice without signature of AO digitally or manually — Notice invalid — Consequent proceedings without jurisdiction — Notices and order issued beyond period of three years after relevant assessment year — Show-cause notice and order for issue of notice and notice for reassessment quashed and set aside
By K. B. Bhujle, Advocate
85 Prakash Krishnavtar Bhardwaj vs. ITO
[2023] 451 ITR 27 (Bom)
A Y.: 2015-16
Date of order: 9th January, 2023
Sections 147, 148, 148A(b) and 148A(d) of ITA 1961:
Reassessment — Notice under section 148 — Service of notice without signature of AO digitally or manually — Notice invalid — Consequent proceedings without jurisdiction — Notices and order issued beyond period of three years after relevant assessment year — Show-cause notice and order for issue of notice and notice for reassessment quashed and set aside
The relevant year is the A.Y. 2015-16. The assessee filed a writ petition for quashing the impugned notice under clause (b) of section 148A dated 21st March, 2022, order under clause (d) of section 148A dated 2nd April, 2022 and notice under section 148 dated 2nd April, 2022 passed by the respondents under the Income-tax Act, 1961. The Bombay High Court allowed the writ petition and held as under:
“The notice issued under section 148 of the Income-tax Act, 1961 admittedly having no signature of the Assessing Officer affixed on it, digitally or manually, was invalid, and would not vest the Assessing Officer with any further jurisdiction to proceed with the reassessment under section 147. Consequently, the Assessing Officer could not assume jurisdiction to proceed with the reassessment proceedings. The notice having been sought to be issued after three years from the end of the relevant assess
