Case Law Details
CIT (International Taxation) Vs Brandix Mauritius Holdings Ltd. (Delhi High Court)
CIT (International Taxation) Vs. Brandix Mauritius Holdings Ltd. (Delhi High Court): Communication Lacking DIN and the 2019 CBDT Circular
The case of CIT (International Taxation) vs. Brandix Mauritius Holdings Ltd., heard by the Delhi High Court, revolves around the importance of Document Identification Number (DIN) in income tax communication. The court’s decision underscores the significance of adhering to the Central Board of Direct Taxes (CBDT) Circular No. 19/2019, issued on 14.08.2019. This article provides a comprehensive analysis of the case, examining the arguments, reasoning, and implications.
Background of the Case
The appeal in question, ITA 163/2023, challenges an order dated 16.09.2022, issued by the Income Tax Appellate Tribunal (ITAT) concerning Assessment Year (AY) 2011-12. The ITAT, through its order, allowed the appeal filed by Brandix Mauritius Holdings Ltd. (the respondent or assessee). The crux of the matter revolves around the usage of DIN, as specified in the 2019 CBDT Circular.
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