#notice validity

ITAT Delhi invalidates reassessment proceedings where the notice under Section 148 was issued beyond three years without approval from the Principal Chief Commissioner of Income Tax (PCCIT). The ruling underscores strict jurisdictional compliance, affecting all taxpayers facing late reassessment notices under the Income Tax Act.

Madhya Pradesh High Court holds that absence of signature on legal notice under Section 138 NI Act does not invalidate the complaint if content and intent are clear.