{"id":62065,"date":"2026-07-13T12:08:34","date_gmt":"2026-07-13T06:38:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/andhra-pradesh-beverages-corporation-ltd-v-dcit-2025-237-ttj-716-175-taxmann-com-567-hydtrib-2\/"},"modified":"2026-07-13T12:08:34","modified_gmt":"2026-07-13T06:38:34","slug":"andhra-pradesh-beverages-corporation-ltd-v-dcit-2025-237-ttj-716-175-taxmann-com-567-hydtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/andhra-pradesh-beverages-corporation-ltd-v-dcit-2025-237-ttj-716-175-taxmann-com-567-hydtrib-2\/","title":{"rendered":"Andhra Pradesh Beverages Corporation Ltd. v. DCIT (2025) 237 TTJ 716 \/ 175 taxmann.com 567 (Hyd)(Trib)"},"content":{"rendered":"<p>Held that the AO passed the assessment order on ITD\/AST system and generated a DIN on 31<sup>st<\/sup> Dec., 2019 i.e., the due date. The order was not barred by limitation for the reason that the AO inadvertently generated a separate DIN on 24th Jan., 2020, while migrating to ITBA-portfolio and again a third DIN for the intimation letter, which was delayed due to technical glitches. The order was not barred by limitation.\u00a0 (AY.2014-15 &amp; 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment-Limitation-Generation of multiple DINs by AO-Not barred by limitation.[S.153]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62065","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g93","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62065","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=62065"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62065\/revisions"}],"predecessor-version":[{"id":62066,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62065\/revisions\/62066"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}