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Income Tax Department Contemplates Supreme Court Appeal After Delhi HC Deems Assessments Without DIN Invalid In a significant development, the Income Tax (IT) Department is poised to file an appeal in the Supreme Court against a ruling by the Delhi High Court, which declared that any IT assessment order issued without a Document Identification Number (DIN) holds no legal standing. The Delhi High Court, in April, upheld the provisions outlined in a 2019 Circular by the Central Board of Dire
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FAQ :
The Income Tax Department is challenging a Delhi High Court ruling that deems assessment orders issued without a Document Identification Number (DIN) invalid.
The Delhi High Court ruled that assessment orders without a DIN are invalid, citing a 2019 CBDT circular which mandates DIN for all issued documents and states that communications lacking it are considered never issued.
The IT Department previously argued that the failure to generate a DIN was a technical glitch covered under Section 292B of the IT Act, and therefore should not invalidate assessment proceedings.
The 2019 CBDT circular makes DIN mandatory for all Income Tax Authority communications, and orders issued without it are deemed invalid and treated as though they were never issued.
The ruling emphasises that CBDT circulars are binding and mandatory, and non-compliance constitutes a jurisdictional error that cannot be rectified by Section 292B of the IT Act.
The IT Department is finalising its appeal to the Supreme Court against the Delhi High Court's ruling, after seeking expert opinions.
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