Section 263 order passed without DIN is invalid & deemed to never been issued

H K Suresh Vs PCIT (ITAT Bangalore)

 In assessee’s case, it is noticed as per the appeal set filed, that the revision order dated 15.3.2021 does not contain the DIN. The PCIT on the same day had issued an intimation whereby the DIN of the order u/s. 263 was communicated to the assessee. The argument of th

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