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Assessment Order Without DIN/DN Quashed by ITAT Delhi
Case Law Details
- Case Name
- Smt. Sharda Devi Bajaj Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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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...
