https://www.taxtmi.com/caselaws?id=309297 The Tribunal granted a stay on the recovery of outstanding demands for Assessment Year 2017-18 and 2018-19. The Tribunal found that the final assessment orders were invalid due to being barred by limitation and the absence of Document Identification Number (DIN) as mandated by Circular No. 19/2019. The assessee presented a strong prima facie case, leading to the decision to grant a stay for 180 days or until the disposal of appeals. The Tribunal directed the Assessing Officer to refrain from recovery and scheduled early appeal hearings, emphasizing timely submission of documents and warning against unnecessary adjournments. en-us Thu, 27 Oct 2022 00:00:00 +0530 Tue, 22 Aug 2023 22:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309297 The Tribunal granted a stay on the recovery of outstanding demands for Assessment Year 2017-18 and 2018-19. The Tribunal found that the final assessment orders were invalid due to being barred by limitation and the absence of Document Identification Number (DIN) as mandated by Circular No. 19/2019. The assessee presented a strong prima facie case, leading to the decision to grant a stay for 180 days or until the disposal of appeals. The Tribunal directed the Assessing Officer to refrain from recovery and scheduled early appeal hearings, emphasizing timely submission of documents and warning against unnecessary adjournments. Case-Laws Income Tax Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309297