https://www.taxtmi.com/caselaws?id=470536 Authentication of a notice under Section 148 is satisfied under Section 282A(2) where the designated income-tax authority's name and office are printed, stamped or otherwise written on the notice. A computer-generated notice displaying the issuing officer's name and designation does not require a digital signature under that provision. Authorities from an earlier non-digital context do not govern this statutory authentication requirement. Accordingly, absence of the Assessing Officer's signature does not invalidate the notice or the reassessment proceedings. en-us Thu, 16 Apr 2026 00:00:00 +0530 Thu, 30 Jul 2026 10:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470536 Authentication of a notice under Section 148 is satisfied under Section 282A(2) where the designated income-tax authority's name and office are printed, stamped or otherwise written on the notice. A computer-generated notice displaying the issuing officer's name and designation does not require a digital signature under that provision. Authorities from an earlier non-digital context do not govern this statutory authentication requirement. Accordingly, absence of the Assessing Officer's signature does not invalidate the notice or the reassessment proceedings. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470536