Reassessment notices were issued solely on the ground that the assessee failed to digitally upload Form 10CCB. The Court held that absence of digital filing could not establish failure to disclose material facts or escapement of income. Since the audit report was otherwise furnished and available for scrutiny, S 80IA(7) was substantially complied with. For AY 2013-14, reopening was also beyond the six-year limit. Accordingly, notices u/s 148 and reassessment proceedings were quashed. (AY. 2013-14, 2014-15)