https://www.taxtmi.com/caselaws?id=778530 ITAT, Kolkata held that reassessment notices issued under s.148 without any digital or manual signature are invalid, and proceedings and assessment orders founded on such unsigned notices cannot be sustained and are quashed. The Tribunal further found the AO failed to verify evidences regarding unexplained investments, did not issue s.133(6) notices to purchasers, and improperly doubted investments accepted in earlier years. Consequently, the assessee's appeal was allowed and the assessment framed on the basis of the unsigned notice was set aside. en-us Fri, 12 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778530 ITAT, Kolkata held that reassessment notices issued under s.148 without any digital or manual signature are invalid, and proceedings and assessment orders founded on such unsigned notices cannot be sustained and are quashed. The Tribunal further found the AO failed to verify evidences regarding unexplained investments, did not issue s.133(6) notices to purchasers, and improperly doubted investments accepted in earlier years. Consequently, the assessee's appeal was allowed and the assessment framed on the basis of the unsigned notice was set aside. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778530