Bombay HC Quashed Income Tax Reassessment Due to Invalid Sanction Without DIN

Hardik Deepak Salot Vs ACIT (Bombay High Court) The Bombay High Court considered writ petitions challenging income-tax proceedings on the ground that the statutory sanction relied upon by the Revenue was invalid. The petitioner contended that a copy of the sanction had not been furnished; in response, the Revenue produced a sanction letter dated 9 June 2023 issued by the Principal Commissioner of Income Tax (Central)-3, Mumbai. The petitioner argued that the sanction was invalid because it did not contain a Document Identification Number (DIN), as required under Circular No. 19/2019 dated 14 A...