Validity of Notices / orders without Document Identification ...

High Court: Tax Communications Without Document Identification Number (DIN) Are Legally Invalid Per 2019 Circular, Paragraph 4.

April 15, 2023

Case Laws Income Tax HC

Validity of Notices / orders without Document Identification Number (DIN) - The object and purpose of the issuance of the 2019 Circular, inter alia, was to create an audit trail. Therefore, the communication relating to assessments, appeals, orders, etcetera which find mention in paragraph 2 of the 2019 Circular, albeit without DIN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 Circular. - HC

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Validity of Notices / orders without Document Identification ...

High Court: Tax Communications Without Document Identification Number (DIN) Are Legally Invalid Per 2019 Circular, Paragraph 4.

April 15, 2023

Case Laws Income Tax HC

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