2024 (2) TMI 1537 - HC - Income Tax

Copy of the sanction has not been made available - validity of sanction letter due to the absence of a Document Identification Number (DIN) - Petitioner submits that there is no DIN number mentioned in the sanction letter and therefore the document is invalid - HELD THAT - Ashok Commercial Enterprises 2023 (9) TMI 335 - BOMBAY HIGH COURT held that any document without a DIN number and which is not in conformity with the Circular No. 19/2019 (F.No.225/95/2019-ITA.II) dated 14th August 2019 shall be treated as invalid and shall deemed to have never been issued. In the circumstances since the sanction on which reliance has been placed is not valid the impugned order is hereby quashed and set aside.

Summary

**Summary of Judgment: Bombay High Court****Case:** K.R. Shriram and Dr. Neela Gokhale, JJ.**Parties:**- **Petitioner:** Represented by Mr. Devendra H. Jain- **Respondents-Revenue:** Represented by Ms. Swapna Gokhale**Key Issues:**1. The petitioner raised a grievance that a sanction copy was not provided. In response, an affidavit included a purported sanction issued on 9th June 2023 by the Principal Commissioner of Income Tax (Central)-3, Mumbai.2. The petitioner argued that the sanction letter was invalid due to the absence of a Document Identification Number (DIN), citing the precedent set in *Ashok Commercial Enterprises V/s. Assistant Commissioner of Income Taxation Central Circle 2(4)* [(2023) 154 taxmann.com 144 (Bom)].**Legal Reasoning:**- The court acknowledged the precedent that documents lacking a DIN, as per Circular No. 19/2019 dated 14th August 2019, are considered invalid.- The Revenue's counsel, Ms. Gokhale, conceded the point but noted uncertainty about whether the Revenue would challenge the precedent in the Supreme Court.- The court held that the sanction was invalid, leading to the quashing of the impugned order dated 9th June 2023, read with the order dated 8th December 2023.**Conclusion:**- The petitions were disposed of with the court quashing the orders due to the invalidity of the sanction.- The Revenue retains the liberty to take further steps in accordance with the law, should the precedent be overturned by the Supreme Court.- All rights and contentions of the petitioner are preserved for any future actions by the Revenue.