https://www.taxtmi.com/caselaws?id=792948 Section 282A requires an income-tax notice or other document to be signed by the authority, whether issued on paper or electronically, and deeming authentication does not remove that requirement. An unsigned penalty notice under section 274 read with section 271(1)(c) was therefore a jurisdictional defect because it was neither manually nor digitally signed. Section 292B could not cure the defect, since absence of signature went to the root of valid initiation of penalty proceedings. The Tribunal held that an unsigned jurisdictional notice could not sustain the penalty proceedings or the resulting penalty order, which was quashed. en-us Mon, 27 Apr 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792948 Section 282A requires an income-tax notice or other document to be signed by the authority, whether issued on paper or electronically, and deeming authentication does not remove that requirement. An unsigned penalty notice under section 274 read with section 271(1)(c) was therefore a jurisdictional defect because it was neither manually nor digitally signed. Section 292B could not cure the defect, since absence of signature went to the root of valid initiation of penalty proceedings. The Tribunal held that an unsigned jurisdictional notice could not sustain the penalty proceedings or the resulting penalty order, which was quashed. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792948