Assessment Order Under Section 144 rws 147 Invalid Without DIN: ITAT Pune

Pandharinath Mahadeo Ovhal Vs ITO (ITAT Pune)

Introduction: The Income Tax Appellate Tribunal (ITAT) in Pune recently issued a significant decision in the case of Pandharinath Mahadeo Ovhal vs. Income Tax Officer (ITO). This case centered around an assessment order issued under Section 144 read with Section 147 of the Income Tax Act, 1961. The crux of the matter was the absence of a Document Identification Number (DIN) on the assessment order, which led to its invalidation. This article provides an overview

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