https://www.taxtmi.com/caselaws?id=789570 Unsigned statutory notice under section 148 was treated as lacking legal validity, and the consequential reopening was regarded as suffering from a jurisdictional defect. The notice under section 143(2) was also found invalid because it referred to a blank annexure, making the notice ambiguous and vague enough to vitiate the assessment proceedings. On that basis, the reassessment and the resulting assessment were quashed on jurisdictional grounds. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789570 Unsigned statutory notice under section 148 was treated as lacking legal validity, and the consequential reopening was regarded as suffering from a jurisdictional defect. The notice under section 143(2) was also found invalid because it referred to a blank annexure, making the notice ambiguous and vague enough to vitiate the assessment proceedings. On that basis, the reassessment and the resulting assessment were quashed on jurisdictional grounds. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789570