https://www.taxtmi.com/caselaws?id=770061 ITAT Delhi allowed assessee's appeal challenging a tax reassessment notice under Section 148. The tribunal found the notice invalid as it was unsigned by the Assessing Officer. Without proper signature, the reopening of assessment proceedings was deemed legally unsustainable. Consequently, the tribunal quashed the impugned order, ruling in favor of the assessee and rendering subsequent proceedings non-maintainable. en-us Tue, 15 Apr 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770061 ITAT Delhi allowed assessee's appeal challenging a tax reassessment notice under Section 148. The tribunal found the notice invalid as it was unsigned by the Assessing Officer. Without proper signature, the reopening of assessment proceedings was deemed legally unsustainable. Consequently, the tribunal quashed the impugned order, ruling in favor of the assessee and rendering subsequent proceedings non-maintainable. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770061