https://www.taxtmi.com/caselaws?id=782616 The ITAT Raipur (AT) allowed the assessee's appeal, holding that the reassessment proceedings were void ab initio due to an invalid notice under s.148. The Tribunal found that the notice initiating reopening was left unsigned and blank, in clear violation of s.282A(1) of the Income-tax Act, which mandates proper authentication of notices. It ruled that such a defect was not a mere procedural irregularity but went to the root of jurisdiction, rendering the notice arbitrary, invalid, and incapable of being cured, thereby vitiating the entire reassessment. en-us Thu, 07 Aug 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782616 The ITAT Raipur (AT) allowed the assessee's appeal, holding that the reassessment proceedings were void ab initio due to an invalid notice under s.148. The Tribunal found that the notice initiating reopening was left unsigned and blank, in clear violation of s.282A(1) of the Income-tax Act, which mandates proper authentication of notices. It ruled that such a defect was not a mere procedural irregularity but went to the root of jurisdiction, rendering the notice arbitrary, invalid, and incapable of being cured, thereby vitiating the entire reassessment. Case-Laws Income Tax Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782616