बिना साइन UnSigned MP District Court E Filing Rules

 

Jabalpur: MP High Court has published the E Filing rules in the name of Registrar General on 2nd Dec 2020 is only a draft. The Rule is draft as it is unsigned. As per MP High Court order it is body without soul .

https://mphc.gov.in/PDF/web_pdf/RR/The%20Electronic%20Filing%20(E-Filing)%20in%20the%20Subordinate%20Courts%20of%20Madhya%20Pradesh%20Rules,%202020.pdf

Madhya Pradesh High Court

Umashankar Mishra vs Commissioner Of Income-Tax on 17 April, 1982

Equivalent citations: 1982 136 ITR 330 MP

Author: Sohani

Bench: G Sohani, K Shukla

6. In view of our answer to the first question, our answer to the second question is that the Tribunal was not right in holding that the absence of the signature on the notice simply constituted a mistake or omission within the meaning of Section 292B of the Act.

 In B. K. Gooyee v. CIT [1966] 62 ITR 109 (Cal), the question for consideration was whether the absence of the signature of the ITO on the notice under Section 34 of the Indian I.T. Act, 1922, was a mere irregularity or a clerical mistake. Dealing with this question, Datta J. Observed as follows (p. 119):

"In the present case, there was more than a mere irregularity or a clerical mistake, for, in my view, a notice without the signature lacks an essential and/or an integral.and/or an inseparable vital part or requirement of a notice under Section 34, a notice the terms of which are a condition precedent to the assumption of jurisdiction by the Income-tax Officer. "It is notice with a body but without a soul. Hence, it is an invalid notice and consequently, equivalent to no notice." Mp high court https://indiankanoon.org/doc/126409/

Punjab-Haryana High Court

Misra Singh vs State Of Punjab And Others on 10 January, 2013

 

The petitioner was an elected Sarpanch. He was removed from his office by an unsigned order, Annexure P-5. It is the significant question of law, as posed above.

Further, after giving anxious consideration to the rival contentions raised by the learned counsel for the parties and in view of the peculiar fact situation of the present case, it is unhesitatingly held that impugned order (Annexure P-5), was no order in the eyes of law because admittedly, it was not signed by the competent authority.

Notice without signature affixed on it is invalid

Read more at: https://taxguru.in/income-tax/notice-signature-affixed-invalid.html