Case Law Details
Dilip Kothari Vs PCIT (ITAT Bangalore)
ITAT Bangalore held that assessment order issued manually without containing Document Identification Number (DIN) as per CBDT Circular No. 19/2019 dated 14.08.2019 is invalid and deemed to have never been issued.
Facts- Post completion of assessment u/s. 153C r.w.s. 143(3), the PCIT noticed from the assessment record that Mr. Pramod Kumar Bhandari, who is a partner along with the assessee in the firm by name M/s Pacific Heights has declared an additional income of 1,05,00,000 being his share of 14% of cash received from Mr. D V Harish, MD of Davanam Constructions with whom a JDA is being entered into by the partnership firm. The PCIT noticed that the AO has not conducted any enquiry with regard to the cash paid and to that extent he treated the assessment order as being erroneous and prejudicial to the interests of the revenue.
Without accepting assessee’s contention, PCIT proceeded to issue an order u/s 263. Being aggrieved, the present appeal is filed.
Conclusion- In assessee’s case there is no dispute about the fact that the impugned order u/s. 263 of the Act has been issued manually. On perusal of the order u/s.263, it is noted that the order neither contains the DIN in the body of the order, nor contains the fact in the specific format as stated in Para 3 that the communication is issued manually without a DIN after obtaining the necessary approvals. Therefore, we are of considered view that the impugned order is not in conformity with Para 2 and Para 3 of the CBDT circular.
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