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TMI Blog2021 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in issuing show case notice u/s. 263 without mentioning the DIN. 3. The Ld. PCIT has erred in passing order u/s. 263 mentioning the DIN." 2. Briefly, the facts of the case are that the assessment was completed u/s. 147 r/w 143(3) at the returned income. Subsequently, a show-cause was issued u/s. 263 and after taking into consideration, the submissions so filed by the assessee, the assessment order so passed by the AO was held to be erroneous in so far as prejudicial to the interest of Revenue due to failure on part of the AO to verify the source of cash deposits and the assessment order was set-aside to the file of the AO to examine the said matter and decide afresh after making proper enquiries. Against the said findings and the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng all the facts and circumstances and evidence available on record, he completed the assessment proceedings and even mentioned the details of his enquires at para No. 5 at page No. 2 of the assessment order so passed by him. 5. In support, reliance was placed on the Hon'ble Apex Court decision in the case of CIT v. Max India Ltd. (2007) 295 ITR 0282 (SC) wherein it was held that the phrase "prejudicial to the interest of revenue" in section 263 of the Act, has to be read in conjunction with the expression "erroneous" order passed by the AO. Every loss of revenue as a consequence of an order of the AO cannot be treated as prejudicial to the interest of revenue. For example, when the AO adopts one of the two courses permissible in law a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication". But in the instant case, the Ld. PCIT, Alwar violating the above circular and issued show cause notice dt. 11.11.2019 and order u/s. 263 dt. 04.02.2020 without generating the required DIN and without quoting the DIN in the body of the show cause notice and order u/s. 263. Hence the show cause notice as well as the order u/s. 263 passed by the Ld. PCIT are invalid and non est in law. 9. Per contra, the ld. CIT DR has relied on the findings of the ld. Pr. CIT and submitted that it is a clear case where the source of cash deposit in the assessee's bank account has not been verified by the AO rendering the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 14.08.2019 issued by CBDT and even this circular No. 19/2019 dt. 14.08.2019 has been issued by the CBDT much after the pronouncement of the case laws relied by the Ld. PCIT. There is no case law relied by the Ld. PCIT which has been pronounced after considering this circular No. 19/2019 dt. 14.08.2019. It was further submitted that in terms of press release of PIB Delhi dt. 14.8.2019, the CBDT had clarified that "Any communication which is not in conformity with the prescribed guidelines shall be treated as invalid and shall be deemed to have never been issued". Hence now it is very much crystal clear that the Ld. PCIT, Alwar violating the above circular issued show cause notice dt. 11.11.2019 and order u/s. 263 dt. 04.02.2020 without g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted reply vide letter dated 18.09.2018 in which stated that the assessee was engaged in agriculture activity having 18 Bigha of irrigated land in village Behrawali, Kurka, Tehsil Roopwas, Bharatpur in the name of himself and his brother Sh. Suresh and they are living jointly. The copy of Khasra and Jamabandi is submitted. The assessee was deposited various amount in cash in saving account on different dated in Urban Cooperative bank Rs. 2,90,000/- has been deposited on 24.05.2010 out of sale of agriculture produce during the year and remaining amount of Rs. 1,50,000/- out of withdrawal made from OD account and same has been deposited." 12. The ld. Pr. CIT has however stated that the order so passed by the Assessing Officer is erroneous so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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