Failure to Mention DIN on Assessment Order Body Renders it Invalid: ITAT Chandigarh

SPS Structures Ltd. Vs DCIT (ITAT Chandigarh)

In a recent legal battle between SPS Structures Ltd. and the Deputy Commissioner of Income Tax, Central Circle 1, Chandigarh, the crux of the dispute revolves around the validity of the assessment order passed under section 143(3) read with section 147 of the Income Tax Act. The contention primarily rests on the alleged non-compliance with Please become a Premium member. If you are already a Premium member, login here to access the full content.