Reassessment void from the start and quashed: unsigned order, struck-off company proceedings, unrelated assessment year vitiate additions

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....The ITAT held that the reassessment order is void ab initio and quashed it in toto. The Tribunal found the impugned order unsigned, rendering it legally ineffective; proceedings were instituted and concluded against a struck-off/defunct company that had ceased to exist; and the addition related to an assessment year unconnected to the subject transaction. These defects, individually sufficient to vitiate the assessment, cumulatively established that the reassessment was a legal nullity. The erstwhile director's age and health-related difficulties in assembling records did not justify sustaining proceedings fundamentally flawed in form and jurisdiction. Consequentially, the reassessment and resultant additions were set aside.....