Missing DIN: Bombay HC Orders Fresh ITAT Hearing in 16 Income Tax Appeals

Skyway Infraprojects Pvt. Ltd. Vs D/ACIT (Bombay High Court) Bombay High Court has set aside an order by the Income Tax Appellate Tribunal (ITAT) and directed a fresh hearing in the case of Skyway Infraprojects Pvt. Ltd. vs. D/ACIT. The case involves 16 appeals for eight assessment years (2013-14 to 2020-21) and centers on the validity of an assessment order issued without a proper Document Identification Number (DIN). The court’s decision hinged on the ITAT’s failure to address crucial legal arguments raised by the assessee regarding the absence of a DIN and the timely delivery of...