TaxTMI 
TaxTMI 
2023 (4) TMI 941
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....gainst the revisionary order passed under section 263 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for AY 2016-17. 2. Revenue has sought to rectify the aforesaid ITAT order by stating as under: "The Hon'ble ITAT, has passed the aforesaid order in favour of the assessee by adjudicating that no DIN No. in the body of the revisionary order u/s 263 passed by the Ld. C.I.T.(E) Kolkata. However, the DIN Number ITBA/REV/S/91/2020-21/1032080493(1)) has been generated on 3103/2021 while passing the order." 2. In this respect Ld. Senior DR made a submission dated 23.11.2022 containing reply dated 21.11.2022 received from the office of Ld. CIT(Exemption), Kolkata. In this reply, Ld. CIT(Exemption) made a submissio....
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....of the impugned order, is cured. The relevant extracts referred by the ld. Counsel from para 12 and 12.2. are reproduced below: "12. To ensure audit trail, DIN should be duly quoted in the body of communication. In case of exception, written approval of the Chief Commissioner/Director General of Income-tax for issue of said manual communication in the prescribed format needs to be obtained. 12.2. In the present case, no such fact of issuing the present order manually without a DIN by obtaining approval from prescribed authority in the prescribed format is mentioned/quoted in the body of the impugned order and, therefore, even if the case records are verified, it will not serve any purpose since the impugned order itself do....
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..... 3. That I received an SMS from the Income Tax Department on 27.03.2021 on my mobile phone with respect to issuance of a notice against PAN AABTT2222Q which belongs to Tata Medical Centre Trust. 4. That on enquiry with our consultant, M/s S. Poddar & Co., they found out on the portal that a notice of hearing under 263 was issued for AY 2016-17 and we had to reply by 11:00 AM on 30.03.2021 5. That similarly final order under 263 for the said AY was never received by us either physically or through email and was downloaded by us on our own accord from the income tax portal." 6. Further, Ld. Counsel furnished screenshots from the IT portal to demonstrate that "Closure order" as available on the IT portal containe....
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....) Email Delivery Status Email Sent On Email Delivered On Shared with e - Proceeding on Email Details Delivered 01/04/2021 05:29:41 AM 01/04/2021 05:29:45 AM 03/04/2021 04:01:39 AM 8. On a specific query by the Bench to the ld. Senior DR to point out how a DIN intimation letter along with the manual order as explained by ld. CIT(Exemption) in his reply fulfils the categorical requirement mandated by CBDT circular in its para 2 that the body of the communication (order u/s 263 in the present case) must contain the fact that the communication is issued manually without a DIN and the date of obtaining of the written approval of the Chief Commissioner/Director General of Income-tax for issue of manual communication ....
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....rder 220646008 Proceeding Name: Revision Proceedings u/s 263(Income Tax) Assessment Year: 2016-17 PAN AABTT22220 Proceeding Status Closed Proceeding Closure Date: 31-Mar- 2021 Financial Year: 2015-16 Name of Assessee: TATA MEDICAL Proceeding Closure Order: 213610024 CENTRE TRUST Proceeding Name: Assessment Proceeding u/s 143(3) Assessment Year : 2017-18 Google Meet How to trouble x M F Pankh Pack eportal incometax.gov.in/fosenices/dashboard/eProceedings e-Filing Ayon A File Appeal Download Closure Order View Notices (2) File Appeal Down ad Closure Order View Notices (3) Support for Dell x Income Tax Port Call Us English VIEW NOTICES (O) 223889969....