https://www.taxtmi.com/caselaws?id=468564 A reassessment notice was held invalid because it bore neither manual signature nor digital signature, contrary to the statutory framework governing issuance and authentication of income-tax notices. The absence of a valid signature was treated as non-compliance with a mandatory requirement, not a mere technical defect, and the notice therefore lacked legal validity. As a result, the consequential reassessment proceedings could not survive and were quashed. en-us Mon, 06 Nov 2023 00:00:00 +0530 Wed, 13 May 2026 13:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468564 A reassessment notice was held invalid because it bore neither manual signature nor digital signature, contrary to the statutory framework governing issuance and authentication of income-tax notices. The absence of a valid signature was treated as non-compliance with a mandatory requirement, not a mere technical defect, and the notice therefore lacked legal validity. As a result, the consequential reassessment proceedings could not survive and were quashed. Case-Laws Income Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468564