Subsequent Intimation of DIN without quoting It on Body of Assessment Order Is Invalid

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

Please become a Premium member. If you are already a Premium member, login here to access the full content.