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Delay in Uploading Order or Generating DIN Not Invalidate Assessment Order
Case Law Details
- Case Name
- Prakash Lal Khandelwal Vs CIT (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Prakash Lal Khandelwal Vs CIT (Jharkhand High Court)
The case of Prakash Lal Khandelwal vs. CIT before the Jharkhand High Court revolves around the contention that a delay in uploading an assessment order or generating a DIN (Document Identification Number) renders the order invalid. The petitioner argues that the order, passed on March 31, 2022, was not communicated or uploaded on the web portal before the prescribed deadline of March 31, 2022.
The Jharkhand High Court analyzed Section 153(3) of the Income Tax Act, which governs the making of an assessment order. The court emphasized that the...
