Dharmalingam Rajesh Vs the Union of India

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ Order or Direction more particularly one in the nature of Writ of Mandamus declaring the a) The notice issued U/s 148A(b) of the Act dated 14/03/2023 for the AY 2019-20 bearing DIN No. ITBA/AST/F/148A(SCN)/2022-23/1050721910( 1) by the Respondent No.2, and consequently set aside the same b) The order passed U/s 148A(d) of the

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Act dated 29/03/2023 for the AY 2019-20 bearing DIN No. ITBA/AST/F/148A/2022-23/1051593534(1) by the Respondent no.2, and consequently set aside the same c) The notice issued U/s 148 of the Act dated 29/03/2023 for the AY 2019-20 bearing DIN No. ITBA/AST/S/148_1/2022-23/1051594461(1) by the Respondent no.2, and consequently set aside the same d) The unsigned order passed U/s 147 r.w.s 144 of the Act dated 28/02/2024 bearing for the AY 2019-20 DIN No. ITBA/AST/S/147/202 3- 24/1061676160(1) by the Respondent no.2, and consequently set aside the same e) The order dated 26/08/2024 passed u/s 271 AAC(1) of the Act for the AY 2019-20 bearing DIN No. ITBA/PNL/F/271 AAC(1 )/2024-25/1 067992892(1), by the Respondent No. 2, and consequently set aside the same f) The order dated 06/11/2025 passed u/s 154 of the Act for the AY 2019- 20 bearing DIN No. ITBA/REC/M/154/202526/1082348581(1), by the Respondent no.2, and consequently set aside the same and g) To pass

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IA NO: 1 OF 2026

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to Stay the operation of the notice issued U/s 148A(b) of the Act dated 14/03/2023 for the AY 2019-20 bearing DIN No. ITBA/AST/F/148A(SCN)/2022-23/1050721910(1) issued by the Respondent No.1 for the assessment year 2019-20, Pending disposal of above Writ Petition, and to pass

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IA NO: 2 OF 2026

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to Stay the operation of the order passed U/s 148A(d) of the Act dated 29/03/2023 for the AY 2019-20 bearing DIN No. ITBA/AST/F/148A/2022- 23/1051593534(1) issued by the Respondent for the assessment year 2019-20, and all consequential proceedings, Pending disposal of above Writ Petition, and to pass

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IA NO: 3 OF 2026

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased May be pleased to Receive this additional affidavit in WP No. 4668 of 2026, and to pass

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Counsel for the Petitioner:

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1.T V P SAI VIHARI

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Counsel for the Respondent(S):

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1.ANUP KOUSHIK KARAVADI

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The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao)

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The petitioner challenges the assessment order dated 28.02.2024, passed under Section 147 read with 144 of the Income Tax Act, for the assessment year 2019-20, passed by the 2^nd respondent.

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The petitioner has raised various grounds assailing the notice issued under Section 148A(b) dated 14.03.2023, and subsequent order passed under Section 148A(d) dated 29.03.2023, as well as the notice issued under Section 148 on 29.03.2023, apart from the order of assessment passed on 28.02.2024.

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This Court does not propose to go into these issues as the present writ petition can be disposed of on the short ground of absence of signature of the assessing authority on the impugned order of assessment dated 28.02.2024.

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Sri S.V.Ravi Shankar, learned counsel appearing for the petitioner would rely upon the judgment of the Hon’ble Supreme Court in Kalyan Kumar Ray Vs. CIT¹ and a subsequent judgment of the Hon’ble Supreme Court in the case Kilasho Devi Burman Vs. CIT² .

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In both these judgments the Hon’ble Supreme Court had taken the view that an assessment order would be complete only when it is duly signed or initialed by the assessing officer. The Hon’ble Supreme Court has also taken the view that, there will be no valid assessment if the said order is not signed.

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1 (1991) 191 ITR 634

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2 (1996) 219 ITR 214 (SC)

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A perusal of the order of the assessment dated 28.02.2024 does not show any physical or digital signature of the assessing officer on the said order. In the circumstances, following the aforesaid judgments of the Hon’ble Supreme Court, it would have to be held that the said order of assessment is not valid and complete order of assessment.

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Accordingly, this writ petition is allowed, setting aside the order of assessment dated 28.02.2024, and the matter is remanded back to the assessing authority to pass an appropriate order, after due opportunity of hearing is given to the petitioner, and provided the order would be within limitation.

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