https://www.taxtmi.com/caselaws?id=463805 An unsigned notice under section 148 was held to be invalid because a valid notice is a jurisdictional precondition for reassessment. The Tribunal found that the notice bore neither a manual nor a digital signature, and treated the defect as one going to the root of jurisdiction rather than a mere procedural irregularity. Section 292B was held inapplicable, since it cannot cure the absence of a signature on a notice required to validly assume reassessment jurisdiction. The reassessment was therefore invalid and without jurisdiction, and the assessee's challenge to reopening succeeded. en-us Thu, 11 Jul 2024 00:00:00 +0530 Tue, 16 Sep 2025 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463805 An unsigned notice under section 148 was held to be invalid because a valid notice is a jurisdictional precondition for reassessment. The Tribunal found that the notice bore neither a manual nor a digital signature, and treated the defect as one going to the root of jurisdiction rather than a mere procedural irregularity. Section 292B was held inapplicable, since it cannot cure the absence of a signature on a notice required to validly assume reassessment jurisdiction. The reassessment was therefore invalid and without jurisdiction, and the assessee's challenge to reopening succeeded. Case-Laws Income Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463805