https://www.taxtmi.com/caselaws?id=469152 Unsigned reassessment notices and orders were treated as invalid where the notice under section 148A(b), the order under section 148A(d), and the notice under section 148 bore neither manual nor digital signature. The Tribunal applied the principle that an unsigned notice or order cannot validly confer jurisdiction to continue reassessment proceedings, and held the defect to be fatal. Because the foundational notices were invalid, the reassessment order based on them could not survive and was quashed, with the cross-objection allowed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Thu, 04 Jun 2026 21:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469152 Unsigned reassessment notices and orders were treated as invalid where the notice under section 148A(b), the order under section 148A(d), and the notice under section 148 bore neither manual nor digital signature. The Tribunal applied the principle that an unsigned notice or order cannot validly confer jurisdiction to continue reassessment proceedings, and held the defect to be fatal. Because the foundational notices were invalid, the reassessment order based on them could not survive and was quashed, with the cross-objection allowed. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469152