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Failure to Mention DIN on Assessment Order Body Renders it Invalid: ITAT Chandigarh
Case Law Details
- Case Name
- SPS Structures Ltd. Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Chandigarh
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SPS Structures Ltd. Vs DCIT (ITAT Chandigarh)
In a recent legal battle between SPS Structures Ltd. and the Deputy Commissioner of Income Tax, Central Circle 1, Chandigarh, the crux of the dispute revolves around the validity of the assessment order passed under section 143(3) read with section 147 of the Income Tax Act. The contention primarily rests on the alleged non-compliance with Circular No. 19/2019 dated 14.08.2019 and Circular No. 27/2019 dated 26.09.2019 issued by the Central Board of Direct Taxes (CBDT).
Arguments Presented by SPS Structures Ltd.:
i. Digital vs. Manual Proceedings:
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