Notice authentication under Section 282A(2) does not require a digital signature when the officer's name and designation appear.

Authentication of a notice under Section 148 is satisfied under Section 282A(2) where the designated income-tax authority's name and office are printed, stamped or otherwise written on the notice. A computer-generated notice displaying the issuing officer's name and designation does not require a digital signature under that provision. Authorities from an earlier non-digital context do not govern this statutory authentication requirement. Accordingly, absence of the Assessing Officer's signature does not invalidate the notice or the reassessment proceedings.

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Issues: Whether a notice issued under Section 148 of the Income-tax Act, 1961 is invalid for want of the Assessing Officer's signature despite bearing the officer's name and designation.

Analysis: Section 282A(2) deems a notice authenticated where the name and office of the designated income-tax authority are printed, stamped or otherwise written on it. The impugned computer-generated notice displayed the issuing officer's name and designation. The provision does not require a digital signature, and authorities concerning an earlier non-digital context did not govern the statutory authentication of the notice.

Conclusion: The unsigned notice was validly authenticated and did not invalidate the reassessment proceedings; the issue was decided against the assessee.

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