Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 910 - AT - Income TaxValidity of assessment dated u/s 143(3)/153A with no mandatory DIN - HELD THAT:- We are of the considered view that as the assessment order does not bear DIN Number on its face and intimation admittedly has been issued separately, in view of the judgement of Brandix Mauritius Holdings Ltd. [2023 (4) TMI 579 - DELHI HIGH COURT] and the order of the coordinate Bench in the case of Abhinav Chaturvedi and others [2023 (8) TMI 378 - ITAT DELHI] in which one of us was also on the Bench, the assessment order before us is non est in the light of the Circular No.19/2019 of the CBDT dated 14.08.2019. Although before the ld.CIT(A) no separate ground in that regard was taken by the assessee, however, the directions of the Board being binding upon the Revenue authorities the assessment order is to be considered non est and void ab initio and as if was never issued. The effect of the assessment order not bearing DIN number is that it is considered to have never been issued, so all consequential proceedings thereupon are also vitiated qua the assessee - Decided against revenue.
|