https://www.taxtmi.com/caselaws?id=788968 An unsigned and blank notice under section 143(2) was held invalid because section 282A(1) requires a notice issued by an income-tax authority to be signed, whether in paper form or electronically. The deeming authentication provision in section 282A(2) did not override that mandatory signature requirement. As the notice was not valid in law, it could not confer jurisdiction on the Assessing Officer to complete assessment under section 143(3), and the assessment based on it was quashed. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788968 An unsigned and blank notice under section 143(2) was held invalid because section 282A(1) requires a notice issued by an income-tax authority to be signed, whether in paper form or electronically. The deeming authentication provision in section 282A(2) did not override that mandatory signature requirement. As the notice was not valid in law, it could not confer jurisdiction on the Assessing Officer to complete assessment under section 143(3), and the assessment based on it was quashed. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788968