ITAT Bangalore (Third Member): No Valid Search on Blueline – 153A Assessments Quashed

DCIT Vs Blueline Foods (India) Pvt. Ltd (ITAT Bangalore) Revenue had filed appeals against CIT(A)’s decision holding that assessments framed u/s 153A on Blueline Foods (India) Pvt. Ltd., Mangaluru were invalid, as no valid search was carried out against the company. Background A search action dated 23.01.2019 was undertaken at the residences of three directors of Blueline. Simultaneously, a survey u/s 133A was conducted at the registered office & factory premises of the company. AO, however, issued notice u/s 153A to the company and framed assessments for AYs 2017-18 & 2018-19. CIT(A...