28 April 2022
The assessee received an assessment order from National Faceless Assessment Centre which is digitally signed by an officer named Shri Vishesh Prakash on 03.30.2022 i.e. 30th March 2022. Clicking on the digital signature, the certificate details shows valid from 01/10/2020 Valid to 02/09/2022 which makes it clear that the Digital Signature was expired on 9th February 2022.
Please advise upon validity of the assessment order signed with expired digital signature
28 April 2022
The date format of the signature validity is mm/dd/yyyy. Thereby it is valid upto 9th February 2022 only When properties of signature are checked it stated that the signature is expired. Kindly advise about legal status of notices and order signed using the said expired Digital Signature. Can this be a valid ground of appeal that the assessment order signed by an expired digital signature is not an order at all. Is there any such provision in Information technology Act which renders any document signed with an expired digital signature invalid.
28 April 2022
An academic question I have as to the validity of any document which is signed with an expired digital certificate ? If any notice or assessment order is issued using an expired digital signature will be an enforceable notice or order or shall attain nullity ? What are the provisions of The Information Technology Act, 2000 or any other law in this regard ? What about the applicability of provisions of section 282A of the Income Tax Act, 1961 to such notice / order signed with an expired Digital Signature ? Please guide.
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