https://www.taxtmi.com/caselaws?id=787424 An unsigned Section 148 notice lacking signature and authentication fails the statutory signing requirement under Section 282A(1), so it is not a valid authenticated instrument and cannot confer jurisdiction to initiate or complete reassessment under Sections 147/143(3); defects in signature are not treated as mere clerical irregularities or curable for jurisdictional purposes. The unsigned and blank notice is therefore invalid, arbitrary and void ab initio, and reassessment proceedings founded solely on such a notice lack jurisdiction and must be quashed in favour of the assessee. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787424 An unsigned Section 148 notice lacking signature and authentication fails the statutory signing requirement under Section 282A(1), so it is not a valid authenticated instrument and cannot confer jurisdiction to initiate or complete reassessment under Sections 147/143(3); defects in signature are not treated as mere clerical irregularities or curable for jurisdictional purposes. The unsigned and blank notice is therefore invalid, arbitrary and void ab initio, and reassessment proceedings founded solely on such a notice lack jurisdiction and must be quashed in favour of the assessee. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787424