https://www.taxtmi.com/caselaws?id=784865 Validity of notice under Section 148 turned on statutory signature requirement and curability. The article explains that where a notice lacks any signature, digital or manual, it is invalid ab initio because the statutory regime mandates issuance and signing by the income-tax authority; consequence: the unsigned notice does not vest jurisdiction to proceed with reassessment. It further concludes that provisions permitting curing of defects do not revive a notice invalid for want of signature, and reliance on defect-curing provisions is inapplicable and ineffective to validate such notice. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 06 May 2026 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784865 Validity of notice under Section 148 turned on statutory signature requirement and curability. The article explains that where a notice lacks any signature, digital or manual, it is invalid ab initio because the statutory regime mandates issuance and signing by the income-tax authority; consequence: the unsigned notice does not vest jurisdiction to proceed with reassessment. It further concludes that provisions permitting curing of defects do not revive a notice invalid for want of signature, and reliance on defect-curing provisions is inapplicable and ineffective to validate such notice. Case-Laws Income Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784865