Andhra Pradesh Beverages Corporation Ltd. v. DCIT (2025) 237 TTJ 716 / 175 taxmann.com 567 (Hyd)(Trib)

S.143(3): Assessment-Limitation-Generation of multiple DINs by AO-Not barred by limitation.[S.153]

Held that the AO passed the assessment order on ITD/AST system and generated a DIN on 31st Dec., 2019 i.e., the due date. The order was not barred by limitation for the reason that the AO inadvertently generated a separate DIN on 24th Jan., 2020, while migrating to ITBA-portfolio and again a third DIN for the intimation letter, which was delayed due to technical glitches. The order was not barred by limitation.  (AY.2014-15 & 2015-16)

Leave a Reply

Your email address will not be published.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

*