282A. (1) Where this Act requires a notice or other document to be issued by
any income-tax authority, such notice or other document shall be signed in
manuscript by that authority.
notice or other document to be issued, served or given for the purposes of this
Act by any income-tax authority, shall be deemed to be authenticated if the
name and office of a designated income-tax authority is printed, stamped or
otherwise written thereon.
(3) For the
purposes of this section, a designated income-tax authority shall mean any
income-tax authority authorised by the Board to issue, serve or give such
notice or other document after authentication in the manner as provided in