https://www.taxtmi.com/caselaws?id=758131 The Bombay HC examined the validity of assessment orders issued without Document Identification Number (DIN) under CBDT Circular No.19/2019. Following the precedent in Ashok Commercial Enterprises case which held such orders invalid, the Court noted interpretative questions regarding the circular's scope and exceptions. The HC granted leave to implead CBDT as necessary party respondent to address all contentions on DIN applicability. The Court stayed the impugned assessment order and related demand/penalty proceedings until further hearing, with matter adjourned to allow CBDT's response on the interpretative issues. en-us Wed, 04 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758131 The Bombay HC examined the validity of assessment orders issued without Document Identification Number (DIN) under CBDT Circular No.19/2019. Following the precedent in Ashok Commercial Enterprises case which held such orders invalid, the Court noted interpretative questions regarding the circular's scope and exceptions. The HC granted leave to implead CBDT as necessary party respondent to address all contentions on DIN applicability. The Court stayed the impugned assessment order and related demand/penalty proceedings until further hearing, with matter adjourned to allow CBDT's response on the interpretative issues. Case-Laws Income Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758131