Order passed u/s 153A without generating DIN is invalid

Abhimanyu Chaturvedi Vs DCIT (ITAT Delhi)

ITAT Delhi held that for the purpose of Section 153A/143(3) of the Income Tax Act, the assessment can be said to be ‘made’ only when the DIN is quoted on the order before it is signed. Order passed u/s 153A without first generating the DIN is invalid and bad-in-law.

Facts- The appellants are family members whose LTCG arising on the sale of certain shares which were purchased simultaneously by each assessee in the same company and have been added back to th

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