ITAT Holds Assessment Order Is Legally Complete Only After Digital Signature; Time-Barred Order Quashed:

The ITAT Delhi quashes the assessment order for being time-barred and holds that an assessment order is considered legally complete only after digital signing.

The ITAT ruled that an assessment order becomes legally valid only after it is digitally signed, and an order signed after the statutory deadline cannot be sustained.

Saloni Kumari

Jul 1, 2026

Last update on Jul 1, 2026

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ITAT Holds Assessment Order Is Legally Complete Only After Digital Signature; Time-Barred Order Quashed

The ITAT Delhi quashes the assessment order for being time-barred and holds that an assessment order is considered legally complete only after digital signing.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].