https://www.taxtmi.com/caselaws?id=796878 Reassessment requires reasons recorded before notice issuance under section 148(2), authenticated in accordance with section 282A and Rule 127A. Where the purported recorded reasons lack the Assessing Officer's name, designation, seal and signature, they are not duly authenticated. A Joint Commissioner's signed approval under section 151 cannot cure or substitute for authenticated reasons recorded by the Assessing Officer. Consequently, the reassessment notice and resulting assessment are void from inception, and the assessment order is quashed. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796878 Reassessment requires reasons recorded before notice issuance under section 148(2), authenticated in accordance with section 282A and Rule 127A. Where the purported recorded reasons lack the Assessing Officer's name, designation, seal and signature, they are not duly authenticated. A Joint Commissioner's signed approval under section 151 cannot cure or substitute for authenticated reasons recorded by the Assessing Officer. Consequently, the reassessment notice and resulting assessment are void from inception, and the assessment order is quashed. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796878