Notices, Orders, Reports etc. Issued by the Income Tax Department on or After 1st Oct,2019 without mentioning Computer Generated DIN are Invalid, non-est and cannot be used against the Assessee.

1 .CBDT Circular No.19 of 2019, dated 14th Aug,2019 made it compulsory that any Notices, orders. issued by the Income Tax Department on or After 1st Oct, 2019 cannot be issued without mentioning Computer Generated a Unique Document Identification Number (DIN).

2.Only in Exceptional Circumstances which are also given in CLAUSE NO.3 of the aforesaid Circular, Notices/ Orders can be issued without DIN that too after taking necessary approval from the appropriate Authority.

3.Moreover when Notices/orders are issued without DIN , the Exceptional Circumstances including Approval Authority Designation including the Approval Letter No. and Date shall be mentioned.

4.Where Notices , Orders etc. are issued by the Income tax Department Without DIN, such Notices, Documents, etc are Invalid, non-est and cannot be used against the Assessee.

5.This view is fortified by a recent Decision of the Hon. ITAT Kolkata in the case of ” TATA MEDICAL CENTRE TRUST VS. CIT (E) ITA No. 238/Kol/2021″ order dated 18.07.2022

Author Bio

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Telegram

taxguru on telegram GROUP LINK

Review us on Google

More Under Income Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

August 2022
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031