CBDT Circular on DIN Invoked – Kerala HC Directs AO to Decide in Reassessment

EKK Infrastructure Ltd Vs DCIT (Kerala High Court) The appellant, EKK Infrastructure Ltd., challenged notice issued u/s 148 for reopening of assessment. It was argued that the notice itself was illegal & without jurisdiction since it did not contain a mandatory Document Identification Number (DIN) as required under CBDT Circular . The Single Judge dismissed the writ petition on the ground that the challenge was premature, holding that objections to reopening can be raised before the AO & must be dealt with in accordance with law. On appeal, the Division Bench concurred with the Single ...