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ITAT allowed the assessee's appeal and quashed the scrutiny assessment. It held that no valid statutory notice u/s 143(2) was issued or served, as the email communication contained no attached, digitally signed notice and was never re-served, rendering the assessment void ab initio. Separately, the approval u/s 153D was found invalid as it was granted through a consolidated, mechanical letter for multiple years, without reference to seized material, appraisal report, or draft orders, and without demonstrating independent application of mind. As approval u/s 153D is a mandatory substantive safeguard, the assessment was held unsustainable in law.
ITAT allowed the assessee's appeal and quashed the scrutiny assessment. It held that no valid statutory notice u/s 143(2) was issued or served, as the email communication contained no attached, digitally signed notice and was never re-served, rendering the assessment void ab initio. Separately, the approval u/s 153D was found invalid as it was granted through a consolidated, mechanical letter for multiple years, without reference to seized material, appraisal report, or draft orders, and without demonstrating independent application of mind. As approval u/s 153D is a mandatory substantive safeguard, the assessment was held unsustainable in law.
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