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2023 (9) TMI 1324 - CALCUTTA HIGH COURTValidity of Revision order u/s 263 - not mentioning any DIN - whether the DIN was mentioned in the order passed under Section 263? - Tribunal upon examining the facts held that the order does not incorporate the DIN number and it is in violation of the Circular No. 19 of 2019, dated 14th August, 2019 - HELD THAT:- Tribunal on examination of the facts held that the requirement as mentioned in the Circular No. 19 of 2019 quoting of the Document Identification Number, has not been followed and therefore allowed the assessee’s appeal. The revenue filed miscellaneous application seeking for rectification of the said order. Once again the Tribunal has undertaken a factual exercise and in fact, raised a specific query to the revenue to point out how a DIN intimation letter along with the manual order as explained by the Commissioner of Income Tax (Exemption) in his reply fulfils the categorical requirement mandated by the CBDT Circular, more particularly, in paragraph 2 of the said Circular, that the body of the communication, the order under Section 263 of the Act, must contain the fact and that the communication issued referred to the DIN without justifying as to how the non compliance of the CBDT Circular dated 14th August, 2019, which was noted by the Tribunal when it passed the main order. The Tribunal notes that this specific query was unable to be answered by the revenue and therefore the learned Tribunal came to the conclusion that the order passed under Section 263 does not satisfy the requirement mandated by the CBDT Circular. Revenue appeal dismissed.
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