https://www.taxtmi.com/caselaws?id=792842 Additional legal grounds challenging reassessment validity were admitted because they went to the root of the proceedings and required no further factual inquiry. In e-proceedings under sections 148A(b), 148A(d) and 148, the notices and reassessment order were issued without digital signatures. The Tribunal held that documents generated through the electronic assessment framework must comply with the prescribed digital-signature requirement, and failure to do so vitiates the reassessment. The notices and order were therefore treated as invalid, bad in law and void ab initio, and the reassessment was quashed. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792842 Additional legal grounds challenging reassessment validity were admitted because they went to the root of the proceedings and required no further factual inquiry. In e-proceedings under sections 148A(b), 148A(d) and 148, the notices and reassessment order were issued without digital signatures. The Tribunal held that documents generated through the electronic assessment framework must comply with the prescribed digital-signature requirement, and failure to do so vitiates the reassessment. The notices and order were therefore treated as invalid, bad in law and void ab initio, and the reassessment was quashed. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792842