Assessment Quashed Due to Unsigned Notices Under Sections 148/148A

DCIT Vs Mahalaxmi Light House (ITAT Delhi)

Assessment Quashed Entirely—Notices u/s 148A(b), 148A(d) & 148 Invalid for Want of Digital/Manual Signature; Revenue Appeal Infructuous

Assessee, a partnership firm providing tent & lighting services, faced reassessment on allegation of bogus purchases of ₹68.78 lakh from Zenith Enterprises (entry provider Ankit Karanwal) &  under-reported receipts of ₹1.47 crore based on Form 26AS mismatch. AO made additions totalling ₹72,21,918 u/s 69C & difference in receipts. CIT(A) deleted the additions

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