Assessment Order Without DIN Invalid Despite Later Intimation: ITAT Chennai

Doulat Jain Vs DCIT (ITAT Chennai) The Income Tax Appellate Tribunal (ITAT), Chennai, examined whether an assessment order issued without quoting a Document Identification Number (DIN) in its body was valid in law. The appeal arose against an order passed by the National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2014–15. The assessee’s main contention was that the reassessment order issued under Section 147 of the Income Tax Act, 1961, was invalid since it did not contain a DIN, contrary to CBDT Circular No. 19/2019 dated 14 August 2019. The CBDT Circular mandated that ...