Non-mentioning of DIN will invalidate the revision order for violation of procedure as per CBDT's Circular
Court :
ITAT Bangalore
Brief :
The Income Tax Appellate Tribunal, Bangalore ("the ITAT") in the case of Shri H K Suresh v. Principal Commissioner of Income Tax [ITA No.625/Bang/2021 dated December 06, 2022] held that non- mentioning of Document Identification Number ("DIN") as per the instruction of the Central Board of Direct Taxes ("CBDT") in Circular no. 19/2019 ("Circular") dated August 14, 2019 invalidates the revision order for violation of procedure.
Citation :
ITA No.625/Bang/2021 dated December 06, 2022
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Bimal Jain
Published in Income Tax
Views : 311
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