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Assessment Order Without DIN Invalid & deemed as never Issued: ITAT Delhi
Case Law Details
- Case Name
- Prtatap Singh Yadav Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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Prtatap Singh Yadav Vs DCIT (ITAT Delhi)
Introduction: In a recent landmark ruling, the Income Tax Appellate Tribunal (ITAT) Delhi has passed a significant judgment in the case of Pratap Singh Yadav vs. DCIT. This case centers around the validity of an assessment order issued without a Document Identification Number (DIN) and the applicability of CBDT Circular No. 19/2019, which mandates the use of DIN for tax-related communications. In this detailed analysis, we will delve into the case’s background, the key arguments presented, the implications of CBDT Circular No. 19/2019, and the ITA...
