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Issues: (i) Whether a notice issued under section 148 without manual or digital signature could validly confer jurisdiction for reassessment and sustain the consequential assessment. (ii) Whether the revisionary order under section 263 could survive when it was founded on an invalid reassessment order and when the assessee's replies were on record but not considered.
Issue (i): Whether a notice issued under section 148 without manual or digital signature could validly confer jurisdiction for reassessment and sustain the consequential assessment.
Analysis: The notice issued for reopening was found to be unsigned both manually and digitally. The absence of signature was treated as a jurisdictional defect and not a mere procedural irregularity. The reassessment jurisdiction under section 147 could be assumed only on the basis of a valid notice under section 148, and the defect was held not to be curable on the facts by the general saving provision relied upon by the Revenue.
Conclusion: The notice under section 148 was invalid, and the consequential reassessment was void.
Issue (ii): Whether the revisionary order under section 263 could survive when it was founded on an invalid reassessment order and when the assessee's replies were on record but not considered.
Analysis: Since the reassessment itself was held to be a nullity, the revisional action based on that order could not be sustained. The record also showed that the assessee had filed replies in the revision proceedings and had raised objections on validity as well as on merits. The failure to fairly consider those replies supported the conclusion that the revisional order was unsustainable.
Conclusion: The order under section 263 could not be sustained and was quashed.
Final Conclusion: The reassessment and the consequential revisionary action were held to be without jurisdiction, resulting in complete relief to the assessee.
Ratio Decidendi: A notice under section 148 must be duly signed to confer reassessment jurisdiction, and where the foundational reassessment is void, any consequential revision under section 263 cannot stand.
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