Telangana HC Quashes Section 148 Unsigned Reassessment Notice

Sai Kumar Mateti Vs ITO (Telangana High Court) Unsigned Reassessment Notice Quashed: Telangana High Court Strikes Down Section 148 Notice for Mandatory Non-Compliance The Telangana High Court, in the case of Sri Sai Kumar Mateti v. Income Tax Officer, quashed a reassessment notice issued under Section 148 of the Income-tax Act, 1961, on the ground that the notice was not authenticated in the manner mandated by law. The notice dated 31.03.2021, issued for the Assessment Year 2013–14, did not bear either a manual signature or a digital signature of the issuing authority. The Court examined the...