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Case Law Details

Case Name : Nova Properties Private Limited Vs PCIT (ITAT Ahmedabad)
Related Assessment Year : 2017-08
Courts : ITAT Ahmedabad
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Nova Properties Private Limited Vs PCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that initiation of revisionary proceedings by issuing show cause notice u/s 263 of the Income Tax Act without Document Identification Number (DIN) makes the entire proceedings invalid-in-law.

Facts- The assessee is Private Limited Company engaged in Real Estate Business and Development of Commercial Project called “Titanium-1”. The Return of Income of the assessee was taken up for scrutiny as

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