ITAT Strikes Down Entire Reassessment Proceedings Over Unsigned Section 148 Notice:

ITAT Strikes Down Entire Reassessment Proceedings Over Unsigned Section 148 Notice

The ITAT quashes reassessment proceedings, holding that an unsigned Section 148 notice is invalid and void ab initio under the Income Tax Act.

ITAT Rules Unsigned Section 148 Notice Void

authorSaloni KumaridateJul 21, 2026
Last update on Jul 21, 2026
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ITAT Strikes Down Entire Reassessment Proceedings Over Unsigned Section 148 Notice

The ITAT quashes reassessment proceedings, holding that an unsigned Section 148 notice is invalid and void ab initio under the Income Tax Act.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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