Case Law Details
Case Name : Tata Medical Centre Trust Vs CIT (E) (ITAT Kolkata)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Kolkata
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Tata Medical Centre Trust Vs CIT (E) (ITAT Kolkata)
Held that impugned order without any DIN is in violation of CBDT circular no. 19/2019 dated 14.08.2019 and hence held as invalid.
Facts- The appellant has challenged the jurisdiction assumed by the ld. CIT(E) for invoking the provisions of section 263 and passing the order therein.
It was argued that both the show cause notice and also the impugned order was issued manually and didn’t bear any reference to DIN in terms of CBDT circular.
Conclusion- Held that it is observed from circular no. 19/2019 dated 14.08.2019 that all the communicatio...
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This decision was followed by the bang ITAT in Dilip kothari vs PCIT ITA 403 to 405/Bang/2022 dt 31.10.2022