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. The challenge arose concerning the abs...