TMI Blog2023 (11) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the assessment order was issued after the 1st October, 2019. It is an admitted fact that there is no DIN mentioned in the order. DR submitted copy of a letter that DIN was subsequently generated on 28.11.2019 and communicated to the assessee. We asked ld.DR whether any written approval of Chief Commissioner of Income Tax was obtained for such letter as, as per Circular No.19/2019 any communication which is manually issued without DIN shall be issued with prior written approval of Chief Commissioner of Income Tax. However, no such approval was produced before us. As in the case of Ashok Commercial Enterprises [ 2023 (9) TMI 335 - BOMBAY HIGH COURT] has held that assessment order without DIN shall be treated as invalid and deemed ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case and in law. The Learned Assessing officer erred in treating Gross Receipts as income of appellant under the head Capital Gain without realizing the fact that the property sold was an agriculture land under Mahar Vatan and there were various disputes and litigation and therefore effective possession of property was not given to the seller Therefore it is claimed that no transfer has taken place us 247 and therefore there is no incidence of capital gain. 1.1 The assessee has raised the additional grounds of appeal: 1. On the facts and in the circumstances of the case and in law the learned Assessing Officer erred in issuing the Order u/s.144 rws 147 without generating the Document Identification Number (DIN), which is in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , ld.DR submitted that CBDT Circular has been complied. 2.1 Central Board of Direct Taxes(CBDT) as per section 119 of the Income Tax Act, 1961 had issued a Circular No.19/2019. The relevant part is reproduced as under : 2. In order to prevent such instances and to maintain proper audit trail of all communication, the Board in exercise of power under section 119 of the Income-tax Act, 1961 (hereinafter referred to as the Act ), has decided that no communication shall be issued by any income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd deemed never to have been issued. 5. Respectfully following the Hon ble Bombay High Court, as in the case of assessee, assessment order is without DIN, it shall be treated as invalid and deemed never to have been issued. Accordingly, assessee s additional Ground No.1 is allowed. 6. It has been claimed by assessee that assessee received the land in inheritance from his Ancestors. The assessee s Ancestors received the land as Vatan from the King. Therefore, ld.Authorised Representative of the assessee pleaded that assessee s Ancestors had received the land free of cost, therefore, cost of acquisition shall be treated as Nil. The ld.AR submitted that as per the Hon'ble Supreme Court s decision in the case of CIT Vs. B.C.Srinivas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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