J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

282A (1) of the Act will take legal effect only after it is signed by that Income-tax Authority, whether physically or digitally. The usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

282A (1) of the Act will take legal effect only after it is signed by that Income-tax Authority, whether physically or digitally. The usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

282A (1) of the Act will take legal effect only after it is signed by that Income-tax Authority, whether physically or digitally. The usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

282A (1) of the Act will take legal effect only\nafter it is signed by that Income-tax Authority,\nwhether physically or digitally. The usage of the word\n\"shall\" makes it a mandatory requirement.\n(Page 1 to 14 of Paper Book – II; Relevant para 25-29\non page 12-14)\nReliance is placed on the decision

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

282A (1) of the Act will take legal effect only\nafter it is signed by that Income-tax Authority,\nwhether physically or digitally. The usage of the word\n\"shall\" makes it a mandatory requirement.\n(Page 1 to 14 of Paper Book – II; Relevant para 25-29\non page 12-14)\nReliance is placed on the decision

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

282A (1) of the Act will take legal effect only\nafter it is signed by that Income-tax Authority,\nwhether physically or digitally. The usage of the word\n\"shall\" makes it a mandatory requirement.\n(Page 1 to 14 of Paper Book – II; Relevant para 25-29\non page 12-14)\nReliance is placed on the decision

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-5(1) , MUMBAI

282A (1) of the Act will take legal effect only\nafter it is signed by that Income-tax Authority,\nwhether physically or digitally. The usage of the word\n\"shall\" makes it a mandatory requirement.\n(Page 1 to 14 of Paper Book – II; Relevant para 25-29\non page 12-14)\nReliance is placed on the decision

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

282A (1) of the Act will take legal effect only\nafter it is signed by that Income-tax Authority,\nwhether physically or digitally. The usage of the word\n\"shall\" makes it a mandatory requirement.\n(Page 1 to 14 of Paper Book – II; Relevant para 25-29\non page 12-14)\nReliance is placed on the decision

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

Section 282A(1) of the Act is usefully extracted as under:\n“Authentication of notices and other documents.\n282A. (1) Where this Act requires a notice or other document\nto be issued by any income-tax authority, such notice or other\ndocument shall be [signedand issued in paper form or\n70\nJ Kumar Infraprojects Ltd.\ncommunicated in electronic form

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

Section 282A(1) of the Act is usefully extracted as under:\n“Authentication of notices and other documents.\n282A. (1) Where this Act requires a notice or other document \nto be issued by any income-tax authority, such notice or other \ndocument shall be [signedand issued in paper form or\n34 \nJ Kumar Infraprojects Ltd.\ncommunicated in electronic form

HAZEL MERCANTILE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

reassessment proceedings should have followed the amended procedures. Since they did not, the assessment orders passed under the unamended provisions were quashed.", "result": "Allowed", "sections": [ "Section 147", "Section 148", "Section 148A", "Section 149", "Section 151", "Section 69C", "Section 10AA", "Section 115JB", "Section 282A", "Rule 127A" ], "issues": "1

HAZEL MERCANTILE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, Additional Ground No 2 raised in appeal preferred by the Assessee for the Assessment Year 2016-17 is allowed,

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

282A of the Act. 2. Without prejudice to ground 1 above, if Hon'ble ITAT concludes that the impugned Notices were issued on or after 1st April, 2021, then, the new regime of Section 147, 148, 148A, 149 and 151 of the Act of 1961, shall govern these reassessment

DCIT CC-4(4), MUMBAI, MUMBAI vs. HAZEL MERCANTILE LIMITED, MUMBAI

Accordingly, Additional Ground No 2 raised in appeal preferred by the Assessee for the Assessment Year 2016-17 is allowed,

282A of the Act. 2. Without prejudice to ground 1 above, if Hon'ble ITAT concludes that the impugned Notices were issued on or after 1st April, 2021, then, the new regime of Section 147, 148, 148A, 149 and 151 of the Act of 1961, shall govern these reassessment

DCIT CC 4(4), MUMBAI, MUMBAI vs. HAZEL MERCANTILE LIMITED, MUMBAI

Accordingly, Additional Ground No 2 raised in appeal preferred by the Assessee for the Assessment Year 2016-17 is allowed,

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

282A of the Act. 2. Without prejudice to ground 1 above, if Hon'ble ITAT concludes that the impugned Notices were issued on or after 1st April, 2021, then, the new regime of Section 147, 148, 148A, 149 and 151 of the Act of 1961, shall govern these reassessment

HASHMAT ISHAQ PARAR,RATNAGIRI vs. INCOME TAX OFFICER, MUMBAI

In the result, the appeal of the assessee bearing ITA No

1) dated 31/03/2022 and\nannexed herewith for reference.\n1. therefore, propose to assess or reassess such income or recompute the loss or the\ndepreciation allowance or any other, allowance or deduction for the Assessment Year 2015-16\nand I, hereby, require you to furnish, within 30 days from service of this notice, a return in the\nprescribed form

HASHMAT ISHAQ PARKER,RATNAGIRI vs. INCOME TAX OFFICER, MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed 40 (2) Every notice or other document to be issued, served

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

282A (1) of the Act will take legal effect only \nafter it is signed by that Income-tax Authority, \nwhether physically or digitally. The usage of the word \n\"shall\" makes it a mandatory requirement. \n(Page 1 to 14 of Paper Book – II; Relevant para 25-29 \non page 12-14)\nReliance is placed on the decision

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

reassessment proceedings carried out is\nbad in law and liable to be quashed. The Assessee filed\nwritten submission in respect of this ground of appeal\nand the same is reproduced as under:\n“The alleged sanction obtained under section 151 of\nthe Act does not bear a manual or digital signature.\n(Page 114 to 131 of Paper Book