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
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
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Posted on: August 5th, 2022
Please advise on validity of notices, orders issued by National Faceless Assessment Centre, though having DIN but signed using an expired digital signature.
The link for the article in PDF contains the decision of Tata Medical Centre Trust but not the article
Prakash Lal Khandelwal Vs CIT (Jharkhand High Court): The court referred to a similar provision in Section 263 and a Supreme Court judgment to highlight that the making of the order is distinct from its receipt or communication. The court concluded that the delay of only one day in uploading the order or generating the DIN does not render the assessment order unsustainable in law.