https://www.taxtmi.com/caselaws?id=788965 An unsigned and blank notice issued under section 143(2) of the Income-tax Act was invalid because section 282A(1) makes signature mandatory for notices, whether in paper form or electronic communication. The deeming rule in section 282A(2), which permits authentication by printing or stamping the name and office of the designated authority, does not remove the signature requirement. As a result, an invalid section 143(2) notice cannot furnish the jurisdictional basis for assessment proceedings under section 143(3), and the assessment framed on that notice was quashed. en-us Wed, 25 Feb 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788965 An unsigned and blank notice issued under section 143(2) of the Income-tax Act was invalid because section 282A(1) makes signature mandatory for notices, whether in paper form or electronic communication. The deeming rule in section 282A(2), which permits authentication by printing or stamping the name and office of the designated authority, does not remove the signature requirement. As a result, an invalid section 143(2) notice cannot furnish the jurisdictional basis for assessment proceedings under section 143(3), and the assessment framed on that notice was quashed. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788965