Case Law Analysis
|Income Tax Appellate Tribunal
CBDT Instruction 1/2018 | Manual Signing of E-Proceedings Assessment Order Invalid : ITAT Delhi
The ITAT Delhi has ruled that any assessment order issued under e-proceedings must be digitally signed as mandated by CBDT Instruction 1/2018; manual signatures render the order legally void. This sets a binding precedent for all tax officers conducting online assessments, reinforcing procedural integrity in digital tax administration and protecting assessees from invalid orders.