Manual final assessment order without containing DIN is unsustainable in law

Teleperformance Global Services Private Limited Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that issuance of manual final assessment order without containing DIN (Document Identification Number) is deemed to have never been issued. Accordingly, the impugned order is unsustainable in law.

Facts- The assessee is engaged in the business of providing IT-enabled services. The assessee filed the ROI for AY 2017-18 declaring NIL income as per the normal provisions of the Act and book

Please become a Premium member. If you are already a Premium member, login here to access the full content.