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 the DIN in the order rendered it invalid, despite subsequent communication. The Tribunal’s Findings: Upon examination, the Income Tax Ap...