https://www.taxtmi.com/caselaws?id=468832 A notice under section 148 must be duly signed, manually or digitally, because an unsigned notice is a jurisdictional defect that cannot confer reassessment jurisdiction. On that basis, the reassessment under section 147 was treated as void. Where the foundational reassessment is a nullity, a revisionary order under section 263 founded on it cannot survive. The record also showed that the assessee's replies in the revision proceedings were on record but not fairly considered, reinforcing that the revisional action was unsustainable. The reassessment and the consequential revision were therefore without jurisdiction. en-us Sun, 11 Feb 2024 00:00:00 +0530 Fri, 22 May 2026 16:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468832 A notice under section 148 must be duly signed, manually or digitally, because an unsigned notice is a jurisdictional defect that cannot confer reassessment jurisdiction. On that basis, the reassessment under section 147 was treated as void. Where the foundational reassessment is a nullity, a revisionary order under section 263 founded on it cannot survive. The record also showed that the assessee's replies in the revision proceedings were on record but not fairly considered, reinforcing that the revisional action was unsustainable. The reassessment and the consequential revision were therefore without jurisdiction. Case-Laws Income Tax Sun, 11 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468832