Unsigned Section 148 Notice Held Valid Due to Mention of AO Name and Designation

Asro Arcade Vs ITO (Delhi High Court) Delhi High Court Rejects Challenge to Reassessment Based on Absence of Signature; Computer-Generated Tax Notices Need Not Carry Physical Signature; Reassessment Proceedings Upheld Despite Unsigned Notice Under Section 148; Delhi HC Says Section 148 Notice Properly Authenticated Without Digital Signature; Writ Against Reassessment Dismissed as Court Accepts Computer-Generated Notice Validity; Section 282A Protects Validity of Unsigned Income Tax Notice; Old Signature-Based Tax Notice Precedents Not Applicable in Digital Era. The Delhi High Court dismis...