https://www.taxtmi.com/caselaws?id=437422 The Tribunal allowed the assessee's appeal, quashing the order passed under section 263 of the Income Tax Act for the assessment year 2015-16 by the Principal Commissioner of Income Tax-1, Kolkata. The order was set aside due to the absence of a Document Identification Number (DIN) on both the show-cause notice and the impugned order, rendering them invalid as per CBDT Circular No. 19 of 2019. The Tribunal emphasized the binding nature of CBDT circulars on tax authorities and ruled in favor of the assessee without delving into the case's merits. en-us Mon, 27 Mar 2023 00:00:00 +0530 Fri, 05 May 2023 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437422 The Tribunal allowed the assessee's appeal, quashing the order passed under section 263 of the Income Tax Act for the assessment year 2015-16 by the Principal Commissioner of Income Tax-1, Kolkata. The order was set aside due to the absence of a Document Identification Number (DIN) on both the show-cause notice and the impugned order, rendering them invalid as per CBDT Circular No. 19 of 2019. The Tribunal emphasized the binding nature of CBDT circulars on tax authorities and ruled in favor of the assessee without delving into the case's merits. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437422