Authentication of notices: tax authority documents are valid when authenticated or when a designated authority's name and office appear. Notices and other documents for purposes of this Act must be authenticated by the issuing tax authority; they are deemed authenticated if the name and office of a designated tax authority are printed, stamped or written thereon. A designated tax authority is any tax authority authorised by the Board to issue, serve or give such notice or document after authentication in that prescribed manner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authentication of notices: tax authority documents are valid when authenticated or when a designated authority's name and office appear.
Notices and other documents for purposes of this Act must be authenticated by the issuing tax authority; they are deemed authenticated if the name and office of a designated tax authority are printed, stamped or written thereon. A designated tax authority is any tax authority authorised by the Board to issue, serve or give such notice or document after authentication in that prescribed manner.
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