“Section 3(56)”

Section References (mined)Section 3Section 3(56)2 judgments

ALI MOHAMMAD,GHAZIABAD vs. ACIT, CIRCLE-2(1)(1), GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 5608/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5608/Del/2024 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Ali Mohammad Acit, Mohalla Kot Kachchi Saray, Vs. Circle-2(1)(1), Murad Nagar, Ghaziabad, Ghaziabad. Uttar Pradesh. Pan No.Etopm2968E अपीलाथ" Appellant ""यथ"/Respondent

Section 144Section 147Section 148Section 151Section 3

word "signed" has not been defined under the Act, 196T, which is a central Act. However, it has been defined in Section 3(56) of the General Clauses Act, 1897, as under: "3(56) "sign", with its grammatical variations and cognate expressions, shall, with reference, to a person ... word "sign" means "to write one's name on, as in acknowledging authorship, authorizing action etc." To write one's name is signature. Section 3(56) of the General Clauses Act, No. 10. of 1897, has not defined the word "sign" but has extended its meaning with reference

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

word "signed" has not been defined under the Act, 1961, which is a central Act. However, it has been defined in Section 3(56) of the General Clauses Act, 1897, as under: "3(56) "sign", with its grammatical variations and cognate expressions, shall, with reference to a person ... word "sign" means "to write one's name on, as in acknowledging authorship, authorising action etc." To write one's name is signature. Section 3(56) of the General Clauses Act, No. 10 of 1897, has not defined the word "sign" but has extended its meaning with reference