{"id":55727,"date":"2025-08-05T20:18:36","date_gmt":"2025-08-05T14:48:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/skyway-infraprojects-pvt-ltd-v-dcit-2025-bomhc-www-itatonline-org-editorial-skyway-infraprojects-pvt-ltd-v-dcit-ita-nos-2665-mum-2022-dt-28-2-223-mum-trib\/"},"modified":"2025-08-05T20:18:36","modified_gmt":"2025-08-05T14:48:36","slug":"skyway-infraprojects-pvt-ltd-v-dcit-2025-bomhc-www-itatonline-org-editorial-skyway-infraprojects-pvt-ltd-v-dcit-ita-nos-2665-mum-2022-dt-28-2-223-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/skyway-infraprojects-pvt-ltd-v-dcit-2025-bomhc-www-itatonline-org-editorial-skyway-infraprojects-pvt-ltd-v-dcit-ita-nos-2665-mum-2022-dt-28-2-223-mum-trib\/","title":{"rendered":"Skyway Infraprojects Pvt. Ltd v. DCIT (2025) (Bom)(HC) www.itatonline.org Editorial : Skyway Infraprojects Pvt. Ltd v. DCIT ( ITA Nos . 2665 \/Mum 2022 dt 28 -2 -223 )( Mum) ( Trib)"},"content":{"rendered":"<p>Pursuant to a search under section 132, assessments were made under section 153A for A.Ys. 2013-14 to 2020-21. The assessee contended that the assessment order lacked a DIN (Document Identification Number) and was not uploaded on the Income-tax Portal within the period of limitation, in violation of CBDT Circular No. 19\/2019 <strong>dt. 14 th August , 2019<\/strong> . It was also contended that the Tribunal failed to consider the arguments on limitation and DIN, as well as failed to address the assessee\u2019s cross objections. Further, it was submitted that the Tribunal reversed findings of CIT(A) without proper reasoning and adopted inconsistent views as compared to group company\u2019s case (Hi-Tech Engineers), even though facts were identical. The Revenue argued that compliance with the Circular was done through other means and that the order was valid. However, the High Court held that the Tribunal did not deal with the issue of DIN and limitation at all, and failed to consider conclusive evidence submitted by the assessee. It noted that the DIN issue goes to the root of the matter and must be addressed. Accordingly, the common orders of the ITAT dated 28-02-2023 and 04-04-2024 (order in MA) were quashed. The Tribunal is \u00a0directed to decide all appeals afresh, with liberty to both parties to adduce additional materials and grounds.( ITA Nos\u00a0 . 776 to 814 of 2025, dt. 25-07-2025)(AY. 2013 -14 to 2020 -21 ) <br \/>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\nS. 254(1) : Appellate Tribunal \u2013  Duties-  ITAT has not dealt with the issue of Document Identification Number (DIN) &#8211; Failure to decide Cross objection \u2013Search \u2013 Assessment order without \u2013 Not uploaded on portal before limitation \u2013 Violation of CBDT Circular No. 19 of 2019 dt. 14 th August , 2019 \u2013Bogus purchases &#8211;  Un secured loan &#8211; Assessment  was not uploaded  on Portal before the expiry of limitation-  Screen shots  &#8211; Miscellaneous application  was rejected  by the ITAT &#8211;   Order of the ITAT on merit  is set aside &#8211; Matter remanded to ITAT to decide afresh. [S. 68, 132, 153A, 254(1) 254(2),  260A , IT Rules , 1963 ,47(2)   Form No .36A ]<\/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-55727","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-euP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55727","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=55727"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55727\/revisions"}],"predecessor-version":[{"id":55728,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55727\/revisions\/55728"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}