DIGITAL SIGNATURE ON ASSESSMENT ORDER

Save Share

This query is : Resolved

Quick Summary

This discussion centres on the validity of an assessment order issued with a digitally signed document where the digital signature certificate had expired. The core question is whether an order signed with an expired digital signature is legally enforceable or void. Participants debate the implications under the Information Technology Act, 2000, and Section 282A of the Income Tax Act, 1961, with differing views on whether a document signed post-expiry can be considered valid.

PARAS CHHAJED

PARAS CHHAJED

(Querist)
Follow

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

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

28 April 2022 It's valid upto 2nd September 2022.
Read the date as such it's valid.

PARAS CHHAJED

PARAS CHHAJED

(Querist)
Follow

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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

28 April 2022 After the validity period of completion, Digital Signature expires and it stops working.
So it will be a valid signature.

PARAS CHHAJED

PARAS CHHAJED

(Querist)
Follow

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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

28 April 2022 First of all with expired DSC no documents can be signed. Hence there's no provision to deal with your case in the IT Act.

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now