https://www.taxtmi.com/caselaws?id=781106 HC held that a reopening notice under section 148 issued without the issuing authority's signature is invalid and cannot be cured by section 282A. The court found s148 to be a jurisdictional notice requiring a signature, and s282A does not dispense with that requirement. The AO proceeded to complete assessment despite the taxpayer's prompt objection; the Tribunal rightly invalidated the assessment order. The appeal was allowed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781106 HC held that a reopening notice under section 148 issued without the issuing authority's signature is invalid and cannot be cured by section 282A. The court found s148 to be a jurisdictional notice requiring a signature, and s282A does not dispense with that requirement. The AO proceeded to complete assessment despite the taxpayer's prompt objection; the Tribunal rightly invalidated the assessment order. The appeal was allowed. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781106