Authentication of tax notices requires signature or printed name and office of a designated authority for validity. Notices and other documents issued by an income-tax authority must be signed and issued in paper form or communicated electronically as per prescribed procedure, and are deemed authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon; a designated income-tax authority is one authorised by the Board to issue such authenticated notices.
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 tax notices requires signature or printed name and office of a designated authority for validity.
Notices and other documents issued by an income-tax authority must be signed and issued in paper form or communicated electronically as per prescribed procedure, and are deemed authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon; a designated income-tax authority is one authorised by the Board to issue such authenticated notices.
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