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Case Law Details

Case Name : PCIT Vs Tata Medical Centre Trust (Calcutta High Court)
Appeal Number : ITAT/202/2023`
Date of Judgement/Order : 26/09/2023
Related Assessment Year : 2016-17
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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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