ITAT: Assessment Order without DIN, Breaching CBDT Circular, is Invalid

Prabhakar Amruta Shillak Vs ITO (ITAT Pune) The Income Tax Appellate Tribunal (ITAT) Pune dealt with an appeal filed by Prabhakar Amruta Shillak against the order of the National Faceless Appeal Centre (NFAC) for the assessment year 2012-13. The appellant challenged the addition made to the income under Section 69A of the Income Tax Act, 1961. However, during the physical hearing, a new legal ground was raised, challenging the validity of the assessment order itself. The appellant contended that the assessment order was invalid as it did not comply with the Central Board of Direct Taxes (CBDT)...