https://www.taxtmi.com/caselaws?id=405922 The Tribunal allowed the appeal, holding that the assessment order was not erroneous or prejudicial to the Revenue's interest. The show cause notice and order under section 263 were deemed invalid due to the absence of Document Identification Number (DIN) as per Circular No. 19/2019. The Tribunal found that the AO had properly considered the agricultural income and that the PCIT had substituted his opinion without proper basis, ultimately ruling in favor of the appellant. en-us Tue, 02 Mar 2021 00:00:00 +0530 Fri, 02 Apr 2021 09:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405922 The Tribunal allowed the appeal, holding that the assessment order was not erroneous or prejudicial to the Revenue's interest. The show cause notice and order under section 263 were deemed invalid due to the absence of Document Identification Number (DIN) as per Circular No. 19/2019. The Tribunal found that the AO had properly considered the agricultural income and that the PCIT had substituted his opinion without proper basis, ultimately ruling in favor of the appellant. Case-Laws Income Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405922