Delay in Uploading Order or Generating DIN Not Invalidate Assessment Order

Prakash Lal Khandelwal Vs CIT (Jharkhand High Court)

The case of Prakash Lal Khandelwal vs. CIT before the Jharkhand High Court revolves around the contention that a delay in uploading an assessment order or generating a DIN (Document Identification Number) renders the order invalid. The petitioner argues that the order, passed on March 31, 2022, was not communicated or uploaded on the web portal before the prescribed deadline of March 31, 2022.

The Jharkhand High Court analyzed Section 15

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