https://www.taxtmi.com/caselaws?id=770061 An unsigned notice issued under Section 148 of the Income-tax Act was treated as invalid because it was neither digitally signed nor physically signed by the Assessing Officer, and the Department produced no material to cure or dispute the defect. The jurisdictional challenge was admitted as it went to the root of validity. As the notice was held void, the foundation for reassessment under Section 147 read with Section 148 was absent, and the reassessment proceedings could not survive. en-us Tue, 15 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770061 An unsigned notice issued under Section 148 of the Income-tax Act was treated as invalid because it was neither digitally signed nor physically signed by the Assessing Officer, and the Department produced no material to cure or dispute the defect. The jurisdictional challenge was admitted as it went to the root of validity. As the notice was held void, the foundation for reassessment under Section 147 read with Section 148 was absent, and the reassessment proceedings could not survive. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770061