DIN Mandatory in 153D Approval and Section 156 Demand Orders: Delhi ITAT

Finesse International Design Pvt. Ltd. Vs DCIT (ITAT Delhi) Explore the landmark ITAT Delhi ruling in Finesse Intl. Design Pvt. Ltd. vs. DCIT. CBDT Circular violation deems assessment order invalid. Know more! Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘B’, the appeal filed by Finesse International Design Pvt. Ltd. against the first appellate order was heard. The case, bearing ITA No. 1298/Del/2021, pertained to the assessment year 2017-18. The appeal primarily challenged the addition/disallowance related to cash deposits in the bank...