Validity of unsigned Section 148 income-tax notice held void; reassessment proceedings initiated thereon invalid and decision for assessee

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....Unsigned notices issued under Section 148 lack the statutorily mandated signature under Section 282A and are therefore void ab initio; consequently, reassessment proceedings commenced on the basis of such unsigned notices are invalid and cannot be sustained. Reliance on remedial provisions such as those aimed at curing procedural defects is held inapplicable where the foundational statutory requirement of a signature is absent, since permitting cure would conflict with the express signature requirement and would not revive a notice that is void. The net operative effect is invalidation of unsigned Section 148 notices and resultant reassessment actions, favoring the assessee.....