Assessment Order Without DIN Invalid & deemed as never Issued: ITAT Delhi

Prtatap Singh Yadav Vs DCIT (ITAT Delhi)

Introduction: In a recent landmark ruling, the Income Tax Appellate Tribunal (ITAT) Delhi has passed a significant judgment in the case of Pratap Singh Yadav vs. DCIT. This case centers around the validity of an assessment order issued without a Document Identification Number (DIN) and the applicability of CBDT Please become a Premium member. If you are already a Premium member, login here to access the full content.