Order passed without mentioning DIN is invalid despite subsequent communication

PCIT Vs Tata Medical Centre Trust (Calcutta High Court)

Calcutta High Court: Invalid Order Without Mentioning DIN – In a recent decision, the Calcutta High Court addressed the validity of an income tax order passed without mentioning the Document Identification Number (DIN). Here’s a summary of the case:

Background: The case revolved around an order issued under Section 263 of the Income Tax Act. The issue at hand was whether the absence of th

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