| Question And Answer | |
|---|---|
| Subject: | What is the impact when Document identification number is not quoted in the body of assessment order ? |
| Category: | Income-Tax |
| Querist: | s.c.gupta |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Assessment order, Document identification number |
| Date: | July 22, 2021 |
What is the impact when DIN is not quoted in the body of assessment order but conveyed through a separate letter? is such type of assessment order valid?
It would be pertinent to note the day on which the DIN is conveyed to the assessee.
If there is a delay of more than a day, the assessee may file a Writ Petition before the Hon’ble High Court to quash the same.
The Central Board of Direct taxes (CBDT) vide Circular No. 19 of 2019 dated August 14, 2019 has expressed that, subject to the exceptions, any communication viz. relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. after October 01, 2019 shall be allotted a computer-generated Document Identification Number (DIN) which will be communicated on the body of the said communication. Further, any communication which is not in conformity Circular, shall be treated as invalid and shall be deemed to have never been issued.
The same has been reiterated on the Finance Minister’s Press release dated October 01, 2019.
The Circulars and Notifications of CBDT explaining the Scheme of the Act have been held to be binding on the Department repeatedly by the Hon’ble Supreme Court in a series of judgments including Union of India v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC), Navnit Lal C. Jhaveri v. K.K. Sen IAC [1965] 56 ITR 198 (SC) and UCO Bank v. CIT [1999] 237 ITR 889 (SC).
It is difficult to file writ in a day.
The DIN when entered for uploading the appeal shows the number entered is not correct. Any idea as how to enter the same while filing appeal in the new it site.