Notice issued u/s 263 without DIN makes entire revisionary proceeding invalid

Nova Properties Private Limited Vs PCIT (ITAT Ahmedabad) ITAT Ahmedabad held that initiation of revisionary proceedings by issuing show cause notice u/s 263 of the Income Tax Act without Document Identification Number (DIN) makes the entire proceedings invalid-in-law. Facts- The assessee is Private Limited Company engaged in Real Estate Business and Development of Commercial Project called “Titanium-1”. The Return of Income of the assessee was taken up for scrutiny assessment. Post issuance of notice and considering the submissions of the assessee, AO accepted the income returned by the a...