TMI BlogScope of compliance of the Document Identification Number (DIN) in tax communications.X X X X Extracts X X X X X X X X Extracts X X X X ..... law. Background of the Case: The appeal was filed under Section 260A of the Income Tax Act 1961 against orders dated 18th July 2022 and 5th April 2023 passed by the Income Tax Appellate Tribunal `B Bench Kolkata. The assessment year in question was 2016-17. The crux of the appeal revolved around the substantial questions of law regarding the compliance of the Document Identification Nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as justified in not acknowledging that the communicated DIN was in compliance with the CBDT Circular No. 19/2019 dated 14th August 2019. Dismissal of the Miscellaneous Application: The final question was about the Tribunal's justification in dismissing the miscellaneous application without considering the generation of the DIN Number as a ground for rectification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y non-compliance with the CBDT Circular. Conclusion and Implications: The High Court found no substantial question of law for consideration in this appeal, leading to the dismissal of both the appeal and the stay application. This decision underscores the importance of strict compliance with procedural requirements in tax communications. Non-compliance, even in seemingly mino ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interpretation of procedural compliances. This development is significant as it might influence the interpretation and enforcement of procedural norms in tax law, potentially leading to more nuanced judgments that balance strict adherence with practical considerations. Full Text : 2023 (9) TMI 1324 - CALCUTTA HIGH COURT - FAQ - Frequently Asked Questions, TMI Short Notes , Exper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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