https://www.taxtmi.com/caselaws?id=782747 ITAT Jaipur allowed the assessee's appeal, holding the scrutiny assessment invalid for non-service of a statutory notice u/s 143(2). The email relied upon by the AO did not contain any attached, digitally signed notice at the time of dispatch, and no subsequent effective service was attempted, rendering the mandatory notice unissued and uncommunicated. Further, the approval u/s 153D was held invalid as it was granted through a consolidated, mechanical communication covering multiple assessment 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 substantive safeguard, the consequent assessments were quashed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782747 ITAT Jaipur allowed the assessee's appeal, holding the scrutiny assessment invalid for non-service of a statutory notice u/s 143(2). The email relied upon by the AO did not contain any attached, digitally signed notice at the time of dispatch, and no subsequent effective service was attempted, rendering the mandatory notice unissued and uncommunicated. Further, the approval u/s 153D was held invalid as it was granted through a consolidated, mechanical communication covering multiple assessment 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 substantive safeguard, the consequent assessments were quashed. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782747