The assessee challenged the validity of the assessment order on the ground that it did not contain a Document Identification Number (DIN). The Tribunal held that CBDT instructions regarding DIN are meant for departmental compliance and, in the absence of any allegation that the assessment order was fabricated or that any prejudice had been caused to the assessee, the omission to mention the DIN did not invalidate the assessment. The Tribunal held that the assessee failed to establish that the assessment order was invalid merely because it allegedly lacked a digital signature. In the absence of evidence showing prejudice or that the assessment order was fabricated, no interference was called for. The assessee contended that the assessment was void for want of approval under section 153D. The Tribunal found from the record that the Additional Commissioner had granted approval after examining the draft assessment order. Accordingly, the mandatory requirement of section 153D stood complied with and the assessment could not be treated as invalid\u00a0 (AY. 2016-17).<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(3): Assessment-Document Identification Number (DIN)-Absence of DIN on assessment order-No prejudice established-Assessment not invalid-Digital signature-Absence of proof of prejudice-Assessment not invalid-Search assessment-Approval by Additional Commissioner-Prior approval obtained-Assessment valid.[S. 132, 153D, 282A]<\/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-63796","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gAY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63796","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=63796"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63796\/revisions"}],"predecessor-version":[{"id":63797,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63796\/revisions\/63797"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}