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

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.

authorSaloni KumaridateJul 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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