ITAT Quashes Assessment Order and Demand Notice Due to Missing DIN

S.S. Enterprises Vs DCIT (ITAT Delhi)

Introduction: In a pivotal ruling that underscores the importance of compliance with procedural guidelines, the Income Tax Appellate Tribunal (ITAT) Delhi, in the case of S.S. Enterprises Vs DCIT, has quashed an assessment order and a notice of demand issued to the appellant for the Assessment Year 2015-16. This decision was primarily based on the absence of the Document Identification Number (DIN) in these documents, a requirement mandated by CBDT Circular No.19/2019 dated 14.08.2019.

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