AMIT KUMAR TYAGI,DELHI vs. ITO, CIVIC CENTRE, DELHI

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ITA 3412/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 of the Act was invalid as it was not signed manually or digitally. Consequently, the reassessment proceedings were quashed.

What were the facts?

The assessee's case was reopened under Section 147 of the Income Tax Act for AY 2011-12 due to cash deposits. The addition made by the AO was confirmed by the CIT(A).

What were the issues?

The primary issue was the validity of the notice issued under Section 148 of the Act due to it being unsigned. The tribunal also considered the validity of reassessment proceedings initiated based on such a notice.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH‘SMC’: NEW DELHI

Before: MS. MADHUMITA ROY

For Appellant: Ms. SanyaKhurana, Adv. (VC)
Hearing: 14/05/2026Pronounced: 17/07/2026

The instant appeal filed by the Assessee is directed against the order dated 04.02.2026 passed by the Learned Commissioner of Income Tax (Appeals), Udaipur [hereinafter referred to as ‘the Ld. CIT(A)] arising out of the assessment order dated 20.12.2018 passed by the Ld. AO under Section147 r.w.s.144 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2011-12.

2.

The case of the assessee was reopened under Section 147 of

the Act by issuance of notice under Section 148 of the Act dated

2 ITA No.3412/Del/2026 Amit Kumar Tyagi vs. ITO 30.03.2018 for Assessment Year 2011-12 on the issue of cash

deposit of Rs.20,12,200/- which was finalized upon making

addition in the hands of the assessee which was further confirmed

by the First Appellate Authority.

3.

At the threshold of the matter, the Ld. Counsel for the

assessee submitted before us that notice for initiation of

assessment issued under Section 148 of the Act dated 30.03.2018

appearing at page 2 of the PB filed before us is admittedly not

signed either manually or digitally and, therefore, in the eyes of

law, the same is invalid and liable to be quashed. In this regard, he

has further relied upon the judgement passed by the Co-ordinate

Bench in ITA No. 3624/Del/2023 in the matter of Karan Anand Vs.

ITO Ward No. 70(3), Delhi, wherein on the identical facts and

circumstances of the matter, having regard to the notice under

Section 148 of the Act not been signed either manually and

digitally, same was found to be invalid and quashed. We note that

assessee’s submission has not been able to be controverted by the

Ld. DR neither any contrary judgment has been furnished before us

by the Department.

3 ITA No.3412/Del/2026 Amit Kumar Tyagi vs. ITO

3.

Having heard the respective parties and having regard to the

facts and circumstances of the case particularly the notice issued

under Section 148 of the Act dated 30.03.2018 as found to be

unsigned the same invalid in the eyes of law and therefore, is

quashed. Consequently, proceedings initiated against the assessee

is found to be void ab initio and, therefore the reassessment

proceeding is also hereby quashed.

4.

In the result, the appeal filed by the Assessee is allowed.

Order pronounced in the open Court on 17.07.2026. Sd/- /- Sd/-Sd/’- (MADHUMITA ROY) JUDICIAL MEMBER Dated: 17.07.2026 *PK/R.N, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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