https://www.taxtmi.com/caselaws?id=432681 The court held that the unsigned notice issued under Section 148 of the Income Tax Act was invalid, leading to a lack of jurisdiction for reassessment proceedings. Citing the necessity of a valid notice for jurisdiction, the court deemed the unsigned notice as a fundamental flaw, rendering subsequent actions void. As a result, the court quashed the invalid notice and related orders, concluding that the Assessing Officer lacked jurisdiction to proceed with reassessment. en-us Mon, 09 Jan 2023 00:00:00 +0530 Mon, 27 Feb 2023 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432681 The court held that the unsigned notice issued under Section 148 of the Income Tax Act was invalid, leading to a lack of jurisdiction for reassessment proceedings. Citing the necessity of a valid notice for jurisdiction, the court deemed the unsigned notice as a fundamental flaw, rendering subsequent actions void. As a result, the court quashed the invalid notice and related orders, concluding that the Assessing Officer lacked jurisdiction to proceed with reassessment. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432681