https://www.taxtmi.com/caselaws?id=788109 A reassessment notice under section 148 uploaded on the assessee's portal was unsigned, while the Revenue relied on a signed copy from the assessment record. Both carried the same DIN, but the discrepancy between the served notice and the record copy was not explained. Because the notice was the foundational jurisdictional document for reassessment, its validity was necessary to sustain the proceedings. The unsigned notice served on the assessee was treated as invalid, and the consequential reassessment was quashed. en-us Thu, 04 Dec 2025 00:00:00 +0530 Tue, 17 Mar 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788109 A reassessment notice under section 148 uploaded on the assessee's portal was unsigned, while the Revenue relied on a signed copy from the assessment record. Both carried the same DIN, but the discrepancy between the served notice and the record copy was not explained. Because the notice was the foundational jurisdictional document for reassessment, its validity was necessary to sustain the proceedings. The unsigned notice served on the assessee was treated as invalid, and the consequential reassessment was quashed. Case-Laws Income Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788109