{"id":45291,"date":"2024-08-16T10:00:29","date_gmt":"2024-08-16T04:30:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/panna-lal-and-co-v-dy-cit-2023108-itr-46-sndelhitrib\/"},"modified":"2024-08-16T10:00:29","modified_gmt":"2024-08-16T04:30:29","slug":"panna-lal-and-co-v-dy-cit-2023108-itr-46-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/panna-lal-and-co-v-dy-cit-2023108-itr-46-sndelhitrib\/","title":{"rendered":"Panna Lal and Co. v. Dy. CIT (2023)108 ITR 46 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held, that there was a clear violation of the specific requirement under the Central Board of Direct Taxes Circular No. 19 of 2019 ([2019 416 ITR (St.) 140) to quote the document identification number in the body of the assessment orders. Para 4 of the Circular which says in unequivocal terms that any communication which is not in conformity with paras 2 and 3 shall be treated as invalid and shall be deemed never to have been issued. Thus, the assessment orders passed by the Assessing Officer under section\u00a0143(3)\u00a0of the\u00a0Income-tax Act, 1961\u00a0read with section\u00a0153A\u00a0of the Act and as a natural corollary, the orders of the Commissioner (Appeals) were non est.(AY.2013-14 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Document Identification Number-Failure to allot and mention in assessment order-Assessment order deemed never to have been passed \u2014Central Board Of Direct Taxes Circular No. 19 Of 2019, Dated 14-8-2019-Order is bad in law-Additional ground is admitted-Order is quashed. [S.153A, 254(1)] <\/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-45291","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bMv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45291","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=45291"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45291\/revisions"}],"predecessor-version":[{"id":45292,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45291\/revisions\/45292"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}