Sir,
We are receiving no of SC N with regards to ITR & TDS MISMATCH DATA without quoting DIN no and without mention in the SCN the urgency of not Quoting DIN.
As per circular any SCN issued without DIN will be presumed it has never been issued.
The circulars are binding on dept. Can we ignore the P.H. letter and reply that we have never been issued SCN.can we take that plea.
But what happens when the dept decides the case expartee and company has to suffer.
Any mechanism of complain or provision that may lead to withdrawal of the SCN, other wise in appeal we have to pay Pre deposit which is a burden.
Regards
Amresh Kumar
Concerns over Show Cause Notices lacking Document Identification Number; advised to address with department, prioritize case merits. A participant raised concerns about receiving Show Cause Notices (SCNs) related to ITR and TDS mismatches without a Document Identification Number (DIN). According to a circular, SCNs without a DIN are considered invalid. However, another participant clarified that while circulars are binding, they lack statutory force, and the Act prevails. The department has 15 days to regularize such SCNs. It was advised to address the issue with the department rather than challenge the absence of a DIN, and to focus on the case's merits to avoid unnecessary confrontation. (AI Summary)
TaxTMI 
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