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    <title>2026 (7) TMI 1994 - SC Order</title>
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    <description>Authentication of electronically generated reassessment notices is addressed through the High Court view that, although a digital signature may be appropriate, the applicable provision does not mandate one. Absence of a digital signature therefore does not make the notice irregular or invalidate reassessment proceedings. The Supreme Court dismissed the Special Leave Petition without interfering with that view.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796108</link>
      <description>Authentication of electronically generated reassessment notices is addressed through the High Court view that, although a digital signature may be appropriate, the applicable provision does not mandate one. Absence of a digital signature therefore does not make the notice irregular or invalidate reassessment proceedings. The Supreme Court dismissed the Special Leave Petition without interfering with that view.</description>
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