https://www.taxtmi.com/caselaws?id=462051 The ITAT Kolkata held the assessment order was time-barred as the AO failed to generate DIN and issued it manually, contrary to CBDT Circular No.19 of 2019. The order was first dispatched on 14.02.2020 with no evidence it was passed before the limitation date of 31.12.2019. Additionally, the AO's additions regarding excess expenditure claims for cotton, viscose, fiber, and polyester purchases were deleted as total purchases matched with no discrepancies found in the reconciliation statement. The assessee's appeal was allowed on both legal and merit grounds. en-us Mon, 26 Feb 2024 00:00:00 +0530 Sat, 17 May 2025 14:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462051 The ITAT Kolkata held the assessment order was time-barred as the AO failed to generate DIN and issued it manually, contrary to CBDT Circular No.19 of 2019. The order was first dispatched on 14.02.2020 with no evidence it was passed before the limitation date of 31.12.2019. Additionally, the AO's additions regarding excess expenditure claims for cotton, viscose, fiber, and polyester purchases were deleted as total purchases matched with no discrepancies found in the reconciliation statement. The assessee's appeal was allowed on both legal and merit grounds. Case-Laws Income Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462051