Assessment Order Quashed for Missing Document Identification Number; Late Communication by AO Invalidated the Order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment Order framed on Non quoting the mandatory document identification number (‘DIN’) - AO communicated the DIN after the expiry of 15 days - AO communicated the DIN after the expiry of 15 days - the communication issued manually in such circumstances must also state the reasons why communication is issued manually without a DIN and must also mention the date and number of written approval of the Chief Commissioner/Director General of Income-tax for issuing manual communication. - Assessment order quashed - AT....