Income Tax Assessment order not valid if it not contains a DIN: ITAT Delhi

Rama Pashu Aahar (P) Ltd. Vs ACIT (ITAT Delhi)

Introduction: The recent decision in the cross-appeals between Rama Pashu Aahar (P) Ltd. and the Assistant Commissioner of Income Tax (ACIT) by the Income Tax Appellate Tribunal (ITAT) Delhi sheds light on the critical aspect of Document Identification Number (DIN) in assessment orders. The appellant contested the validity of the assessment order for the assessment year 2017-18, emphasizing the absence of a DIN.

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