COMMON ORDER

The petitioner is before this Court against the impugned Assessment orders dated 30.03.2022 and 29.03.2022 passed for the Assessment Years 2016-2017, 2017-2018 and 2018-2019. The petitioner has challenged the impugned Assessment order primarily on the ground that the digital signature in the Assessment order dated 30.03.2022 of Mr.Vishesh Prakash was without any validation, as the digital signature was valid only between 10.02.2020 and 09.02.2022, whereas, the digital signature has been affixed in the Assessment orders as 30.03.2022 and 29.03.2022. In this connection, the learned counsel for the petitioner has drawn attention to the Certificate Viewer which 3/7 confirms the same. However, perusing the same, it is also clear that there is a disclaimer in the certificate viewer to the effect that "The selected certificate has errors: Not time valid."

2. Therefore, the above objection of the petitioner on the ground that the signature in the impugned orders dated 30.03.2022 and 29.03.2022 is not valid is over ruled. However, it is noticed that a personal hearing was fixed earlier on