https://www.taxtmi.com/caselaws?id=445497 The appeal was allowed by the ITAT due to the invalidity of the assessment order, which lacked a Document Identification Number (DIN) as required by CBDT Circular No.19/2019, rendering it void ab initio. Additionally, the land in question, inherited under Mahar Vatan, was acquired at a Nil cost, resulting in no capital gain as per relevant SC decisions. Consequently, other grounds of appeal were deemed academic and not adjudicated. The decision was pronounced on 12th October 2023. en-us Thu, 12 Oct 2023 00:00:00 +0530 Wed, 08 Nov 2023 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445497 The appeal was allowed by the ITAT due to the invalidity of the assessment order, which lacked a Document Identification Number (DIN) as required by CBDT Circular No.19/2019, rendering it void ab initio. Additionally, the land in question, inherited under Mahar Vatan, was acquired at a Nil cost, resulting in no capital gain as per relevant SC decisions. Consequently, other grounds of appeal were deemed academic and not adjudicated. The decision was pronounced on 12th October 2023. Case-Laws Income Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445497