Validity of the assessment order - Absence of Document ...

Assessment Order Challenged for Missing Document Identification Number, Violating Circular Paragraph 3 Requirements.

October 5, 2023

Case Laws     Income Tax     AT

Validity of the assessment order - Absence of Document Identification Number (DIN) - even assuming that the Assessing Officer might have generated the DIN or had obtained approval of the concerned authority, however, since he has not incorporated the reasons of issuing the assessment order manually without DIN and date and number of approval in the body of assessment order, it does not comply with the conditions of paragraph 3 of the extant circular. - AT

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