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TMI Blog2024 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... at the CBDT who had issued the circular in question which had fell for consideration and called for interpretation, was not a party to the proceedings. There was no occasion for the Court to consider the stand of the CBDT and it is only Assistant Commissioner of Income Taxation who was the only respondent. Prima-facie one of us (G.S. Kulkarni, J.) is of the opinion that the placement of the word order in paragraph 1 finds place after the word notice and before the word summons and whether would include the assessment order , is one of the questions which would arise for consideration and in the context of the view taken in the case of Ashok Commercial Enterprises [supra] Also another reason being that there is a specific exception made in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner : Ms. Rutuja Pawar. For the Respondents : Mr. Suresh Kumar. P.C. :- 1. We have heard Ms. Pawar, learned counsel for the petitioner and Mr. Suresh Kumar, learned counsel for the revenue. 2. Challenge in this petition is inter alia to the assessment order dated 31 March 2023. The primary contention as urged on behalf of the petitioner is that the impugned assessment order has been issued without the petitioner being provided with the Document Identification Number ( DIN ) and for such reason, it would be hit by Circular No.19/2019 dated 14 August 2019 issued by the Central Board of Direct Taxes ( CBDT ). It is contended that the impugned assessment order would be required to be held to be invalid and illegal considering paragraph 1 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 2. In order to prevent such instances and to maintain proper audit trail of all communication, the Board in exercise of power under section 119 of the Income-tax Act, 1961 (hereinafter referred to as the Act ), has decided that no communication shall be issued by any income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 1st day of October, 2019 unless a computer-generated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication. 3. In exceptional circumstances such as, - (i) when there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No ...dated ..... (strike off those which are not applicable) and with the approval of the Chief Commissioner / Director General of Income Tax vide number .... dated .... 4. Any communication which is not in conformity with Para-2 and Para-3 above, shall be treated as invalid and shall be deemed to have never been issued. 5. The communication issued manually in the three situations specified in para 3-(i), (ii) or (iii) above shall have to be regularised within 15 working days of its issuance, by i. uploading the manual communication on the System; ii. compulsorily generating the DIN on the System; iii. communicating the DIN so generated to the assessee/any other person as per electronically generated pro-forma available on the System. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 was whether in such case the impugned assessment order dated 28 September 2021 would be invalid on account of it being issued without a DIN. The Court, considering the purport of the circular dated 14 August 2019 (supra) and more particularly paragraph 4 thereof, held that the assessment order would be required to be held to be invalid, as the same was issued without a DIN. From the decision it appears that the CBDT who had issued the circular in question which had fell for consideration and called for interpretation, was not a party to the proceedings. Hence there was no occasion for the Court to consider the stand of the CBDT and it is only Assistant Commissioner of Income Taxation who was the only respondent. Prima-facie one of us (G.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by all permissible modes and place on record affidavit of service. Reply affidavit, if any, be filed by the CBDT on the aforesaid issues before the returnable date. 5. Stand over to 24 September, 2024. 6. Till the adjourned date of hearing, it is in the interest of justice that the petitioner be protected. Hence, the impugned assessment order and the proceedings thereunder of demand and penalty shall remain stayed. 7. At this stage, my learned brother Mr. Somasekhar Sundaresan, J. intends to make the following observations:- Per Somasekhar Sundaresan, J. :- 8. Since the notice is being issued to the CBDT to interpret the circular dated 14 August 2019, it is for the CBDT to clarify the extended scope of the said circular in ensuring integri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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