Assessment Order Without DIN/DN Quashed by ITAT Delhi

Smt. Sharda Devi Bajaj Vs DCIT (ITAT Delhi)

Introduction: Delve into the recent ITAT Delhi ruling in the case of Smt. Sharda Devi Bajaj vs. DCIT, where the assessment order faced scrutiny for lacking the Document Identification Number (DIN/DN). The article unfolds the intricacies of the case, highlighting the importance of compliance with the CBDT Circular No. 19/2019 dated 14.08.2019 and its impact on the validity of the assessment order.

Background of the Case:

• A search operation in the Bajaj Group led to the assessment of income for various assessees.

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