Case Law Details
Case Name : Harish Gupta Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Harish Gupta Vs DCIT (ITAT Delhi)
In the case of Harish Gupta Vs DCIT, the Income Tax Appellate Tribunal (ITAT) Delhi made a significant ruling regarding the validity of an assessment order. The central issue revolved around the absence of a Document Identification Number (DIN) on the assessment order, which led to a crucial decision regarding the legality of the assessment process.
Background: Harish Gupta filed an appeal against the assessment order dated 28.12.2021 pass
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