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    <title>Unsigned Notice u/s 148 Invalidates Assessment Reopening; Reassessment Proceedings Nullified Due to Legal Flaws.</title>
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    <description>Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated - AT</description>
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      <description>Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated - AT</description>
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