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2023 (11) TMI 1222 - KARNATAKA HIGH COURTValidity of reopening proceedings - notice u/s 148A(b) is not either digitally or manually signed - HELD THAT:- With the authorities being unable to dispute that the notice under Section 148A(b) of the IT Act is not either digitally or manually signed and with the proposition enunciated by in Prakash Krishnavtar Bharadwaj vs. Income Tax Officer [2023 (1) TMI 428 - BOMBAY HIGH COURT] being applicable wherein held held that because the notice is not signed either digitally or manually, the same would be invalid. The petition must be disposed of on the ground that the first respondent could not have continued the proceedings based on 148A(b) notice. However, the authorities must be reserved with liberty, subject to all just exceptions in law, to initiate further proceedings
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