{"id":38313,"date":"2024-01-05T11:58:11","date_gmt":"2024-01-05T06:28:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunderlal-bajaj-huf-v-dcit-delhi-trib-www-itatonline-org\/"},"modified":"2024-01-05T11:58:11","modified_gmt":"2024-01-05T06:28:11","slug":"sunderlal-bajaj-huf-v-dcit-delhi-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunderlal-bajaj-huf-v-dcit-delhi-trib-www-itatonline-org\/","title":{"rendered":"Sunderlal Bajaj HUF v. DCIT ( Delhi)( Trib) www.itatonline .org"},"content":{"rendered":"<p>Before the\u00a0 Tribunal the assessee has raised an additional ground based on \u00a0the \u00a0CBDT Circular dated 14.8.2019 ( 2019) 416 ITR 140 ( St) \u00a0\u00a0urging \u00a0that the assessment order does not mention \u00a0\u00a0the , Document Identification Number \/ Document Number (DIN\/DN) \u00a0hence the order is bad in law . The Honourable Tribunal admitted the additional grounds.<strong> \u00a0<\/strong>\u00a0The Honurable Tribunal held that the CBDT vide \u00a0Circular dated 14.8.2019 \u00a0( 2019) 416 ITR 140 ( St) \u00a0has mandated, Generation\/ Allotment\/ Quoting of computer generated Document Identification Number (DIN) in the body of all communications, in the nature of notices\/summons\/ letters\/ correspondences as well as the orders passed. Para 3 of the Circular sets out, exceptional circumstances, in which such communications may be issued manually, with the rider that this shall be done only after recording reasons in writing in the file and with the prior written approval of the Chief Commissioner\/Director of Income Tax. Para 4 of the Circular provides that any communication which is not in conformity with the requirement of Para 2 and Para 3 shall be treated as invalid and shall be deemed to have never been issued. \u00a0Honourable Tribunal \u00a0also observed \u00a0that it is a matter of record that the order of the Assessing Officer does not bear any DIN. \u00a0Honourable Tribunal following the ratio of judgements in Ashok Commercial Enterprise v. ACIT \u00a0\u00a0( 2023) 459 ITR 100 \/ 154 taaxman.com 144\/\u00a0 ( Bom)( HC) ( WP Nos. 2595 of 2021 &amp; Ors. dated 04.09.2023 ) Calcutta \u00a0High Court in PCIT v. \u00a0Tata Medical Centre Trust \u00a0(2023) 459 ITR 155\/ 295 Taxman 501 \u00a0(Cal)( HC) \u00a0( ITAT\/202\/2023 \u00a0dated 26.9.2023) \u00a0and Delhi High Court in CIT (IT), New Delhi v. \u00a0Brandix Mauritius Holdings Ltd (2023) 456 ITR 34\/ 393 taxman 385 ( Delhi)( HC) \/ \u00a02023 (4) TMI 579. \u00a0. Allowed the appeal of the assessee and set a side the order of the Assessing Officer . \u00a0\u00a0(ITA No.3009\/DEL\/2022 dt .15 -11 -2023 )( AY. 2015 -16 ) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 153C : Assessment &#8211; Income of any other person &#8211; Search \u2013 Recording of satisfaction -Additional ground \u2013 Question  of law admitted \u2013 Document Identification Number \/ Document Number (DIN\/DN) \u2013 CBDT circular -Binding on the Assessing Officer &#8211;  Not mentioned in the assessment order &#8211;  Order is quashed  and set aside.  [ S.  119, 143(3), 254(1), 292B ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38313","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9XX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38313","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38313"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38313\/revisions"}],"predecessor-version":[{"id":38314,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38313\/revisions\/38314"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}