Mere Digital Signing on Re-Assessment Notice won’t be Valid: Allahabad High Court [Read Order]

Digital Signing - Re-Assessment Notice - Re-assessment - Allahabad High Court - Taxscan

A division bench of the Allahabad High Court has held that mere digitally signing the notice as contemplated under Section 148 of the Income Tax Act would not amount to a valid issuance of notice and that the notice needs to be sent/dispatched to the income tax assessee through paper or electronic devices and when…

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