{"id":38152,"date":"2023-12-14T18:07:12","date_gmt":"2023-12-14T12:37:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=38152"},"modified":"2023-12-28T14:05:42","modified_gmt":"2023-12-28T08:35:42","slug":"no-din-while-giving-approval-by-addl-cit-to-draft-assessment-order-sent-for-approval","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/no-din-while-giving-approval-by-addl-cit-to-draft-assessment-order-sent-for-approval\/","title":{"rendered":"No DIN while giving approval by Addl CIT  to draft assessment order sent for approval"},"content":{"rendered":"<p>Assessing officer has passed the Assessment order U\/SEc, 144 of the Act by making an addition of Rs. 5 Cr on account of unproved purchases after getting an approval form the Addl.CIT.\u00a0 However, the approval granted by Additional CIT U\/Sec.153D of the Act does not contain Document Identification Number (DIN) which according to the Assessee is in contravention to CBDT Circular No.19\/2019 dated 14.08.2019.<\/p>\n<p>Assessee has filed an appeal before CIT and has taken the ground that The assessment order passed U\/Sec.144 of the Act is bad in law and void ab intio on ground that the approval granted by Additional CIT U\/Sec.153D of the Act does not contain Document Identification Number (DIN) which is in contravention to CBDT Circular No.19\/2019 dated 14.08.2019.<\/p>\n<p>Whether assessee is correct and whether their any support for this contention of the assessee.<\/p>\n<p>Pl guide<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[181,1103],"class_list":["post-38152","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-assessment-order","qa_tag-din-approval-of-add-cit"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/38152","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38152"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38152"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=38152"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=38152"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=38152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}