https://www.taxtmi.com/caselaws?id=312303 The HC of Karnataka ruled in favor of the petitioner, quashing the impugned notices and orders due to the absence of a digital signature on the notice under Section 148A(b) of the IT Act. The court applied the precedent from the HC of Bombay, emphasizing the invalidity of proceedings initiated on such flawed notices. The authorities were granted the liberty to issue a fresh notice if permissible under Section 149 of the IT Act, ensuring compliance with procedural requirements. en-us Thu, 16 Nov 2023 00:00:00 +0530 Sat, 10 Feb 2024 16:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312303 The HC of Karnataka ruled in favor of the petitioner, quashing the impugned notices and orders due to the absence of a digital signature on the notice under Section 148A(b) of the IT Act. The court applied the precedent from the HC of Bombay, emphasizing the invalidity of proceedings initiated on such flawed notices. The authorities were granted the liberty to issue a fresh notice if permissible under Section 149 of the IT Act, ensuring compliance with procedural requirements. Case-Laws Income Tax Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312303