The Bombay High Court has held that unsigned reassessment notice void ab initio and quashed all consequential assessment and penalty proceedings. The bench of Justice B. P. Colabawalla and Justice Firdosh P. Pooniwalla has observed that an unsigned notice—neither manually nor digitally authenticated—is invalid in law and does not confer jurisdiction on the Assessing Officer…
Membership Required
Already a member? Log in here
