Validity of assessment Order framed on Non quoting the mandatory ...

Case Laws Income Tax

June 7, 2023

Validity of assessment Order framed on Non quoting the mandatory document identification number (‘DIN’) - AO communicated the DIN after the expiry of 15 days - AO communicated the DIN after the expiry of 15 days - the communication issued manually in such circumstances must also state the reasons why communication is issued manually without a DIN and must also mention the date and number of written approval of the Chief Commissioner/Director General of Income-tax for issuing manual communication. - Assessment order quashed - AT

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Validity of assessment Order framed on Non quoting the mandatory ...

Case Laws Income Tax

June 7, 2023

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