https://www.taxtmi.com/caselaws?id=795081 An electronically issued notice for reassessment must be authenticated by signature. Section 282A makes signing mandatory, and electronic authentication requires a digital signature; an unsigned notice is not a curable procedural irregularity. Where a notice under section 148 bears neither manual nor digital signature, it lacks legal validity and cannot confer reassessment jurisdiction. Sections 292B and 292BB do not cure this jurisdictional defect. Consequently, reassessment proceedings founded on such an unsigned notice, including the reassessment order, are invalid. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795081 An electronically issued notice for reassessment must be authenticated by signature. Section 282A makes signing mandatory, and electronic authentication requires a digital signature; an unsigned notice is not a curable procedural irregularity. Where a notice under section 148 bears neither manual nor digital signature, it lacks legal validity and cannot confer reassessment jurisdiction. Sections 292B and 292BB do not cure this jurisdictional defect. Consequently, reassessment proceedings founded on such an unsigned notice, including the reassessment order, are invalid. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795081