9911796707
TMI Blog2023 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... proval was accorded by the Chief Commissioner of Income Tax. He does not explain why the endorsement as per the format provided in Circular No. 19 of 2019 is not made in the Assessment order. He does not explain why the date of the alleged approval obtained is also not mentioned therein. He has also not enclosed the directions passed on which the letter dated 31st March 2023 was issued by the Office of the Chief Commissioner of Income Tax. Therefore, in our view, since the Assessment Order does not contain the DIN and the AO having been issued without complying with the conditions laid down in the Circular No. 19 of 2019, we hereby quash and set aside the Assessment Order dated 31st March 2023 and the consequent demand notices etc. issued. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / Director General of Income Tax concerned. Ms. Pawar further submitted that where manual communication is required to be issued, reasons for issuing manual communication without DIN has to be forwarded along with date of obtaining written approval of the Chief Commissioner/ Director General of Income Tax and in particular format and 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. 2. Ms. Pawar submitted that the Assessment Order impugned in the Petition was not in conformity with the Circular inasmuch as though the Assessment Order says that it was issued manually with the approval of the Chief Commissioner, (a) it does not mention the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losed the directions passed on which the letter dated 31st March 2023 was issued by the Office of the Chief Commissioner of Income Tax. Therefore, in our view, since the Assessment Order does not contain the DIN and the Assessment Order having been issued without complying with the conditions laid down in the Circular No. 19 of 2019, we hereby quash and set aside the Assessment Order dated 31st March 2023 and the consequent demand notices etc. issued. 4. We remand matter to the J. A. O. for de-novo consideration and the Assessment shall be completed and order to be passed by 30th September 2023. 5. Petitioner shall by 5th August 2023 address a communication to the J.A.O. mentioning therein the documents, copies whereof are required for Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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