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 of section 69A of the Income Tax Act. Assessee has also contested unavailability of DIN No. on the notice u/s. 148 dated 30.07.2022.
Conclusion- Law mandates quoting of DIN number on document per se. Subsequent, clarificatory communications cannot rescue the Revenue. Accordingly, we are of the considered view that in the absence of a DIN number upon notice u/s 148 dated 30/07/2022, the same becomes invalid, non est and hence infructuous. It is also trite law that when the foundation (in this case notice u/s 148 ) goes, the super structure (in this case assessment order u/s 147 dated 21.03.2023) would also collapses. Thus, the legal ground raised by the assessee qua non-availability of DIN number upon notice u/s 148 dated 30/07/2022 stands allowed.
