Validity of Section 148 Notice Without DIN, Considering Acknowledgment & Objection

By Editor4 Income Tax Judiciary September 4, 2023

Case Name: Chandra Bhan Vs Union Of India (Allahabad High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Allahabad High Court

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Advertisement Chandra Bhan Vs Union Of India (Allahabad High Court) Introduction: The Allahabad High Court’s recent judgment in the case of Chandra Bhan Vs Union of India provides crucial insights into the legality of manual notices issued under Section 148 of the Income Tax Act. The court examined whether a notice issued manually instead of through a Document Identification Number (DIN) would be considered valid, especially when the assessee has participated in the proceedings. Context of the Case: The petitioner, Chandra Bhan, filed a writ petition challenging an order of re-asses...

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