Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 IT Act | Unsigned Reassessment Notice Void Ab Initio; Jurisdictional Defect Non-Curable : ITAT Nagpur
ITAT Nagpur rules that a reassessment notice under Section 148 of the Income Tax Act must bear a manual or digital signature to be valid. The absence of such signature renders the notice void ab initio, stripping the Assessing Officer of jurisdiction to proceed, and this defect cannot be cured under Sections 292B or 292BB. The ruling reinforces strict compliance with statutory mandates under Section 282A, impacting all pending and future reassessment proceedings.