| Question And Answer | |
|---|---|
| Subject: | No DIN while giving approval by Addl CIT to draft assessment order sent for approval |
| Category: | Income-Tax |
| Querist: | prakash |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Assessment order, DIN approval of add.CIT |
| Date: | December 14, 2023 |
Assessing officer has passed the Assessment order U/SEc, 144 of the Act by making an addition of Rs. 5 Cr on account of unproved purchases after getting an approval form the Addl.CIT. However, the approval granted by Additional CIT U/Sec.153D of the Act does not contain Document Identification Number (DIN) which according to the Assessee is in contravention to CBDT Circular No.19/2019 dated 14.08.2019.
Assessee has filed an appeal before CIT and has taken the ground that The assessment order passed U/Sec.144 of the Act is bad in law and void ab intio on ground that the approval granted by Additional CIT U/Sec.153D of the Act does not contain Document Identification Number (DIN) which is in contravention to CBDT Circular No.19/2019 dated 14.08.2019.
Whether assessee is correct and whether their any support for this contention of the assessee.
Pl guide
The stand of the assessee is correct. The issue is squarely covered by a decision of the Hon’ble Income-tax Appellate Tribunal – Pune bench in the case of BVG India Limited v. DCIT 11 to 16/Pun/2023 dated October 19, 2023 (Pun)(Trib).