Reassessment notice u/s. 148 without DIN is invalid and non-est

Ekambaram Elumalai Vs ITO (ITAT Chennai) ITAT Chennai held that reassessment notice under section 148 of the Income Tax Act without mandatory Document Identification Number [DIN] is invalid, non-est and hence liable to be quashed. Accordingly, assessment order thereon also collapses. Facts- Assessee has preferred the present appeal against order of CIT(A). Notably, CIT(A) have passed ex-parte orders in its case. It was stated that order u/s. 147 r.w.s. 144B dated 21.03.2023 was passed by the Ld.AO whereby an addition of Rs.8,37,34,295/- was made in its case, inter-alia, invoking prescription o...