2023 (8) TMI 96

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....a Pawar with Ms. Sneha More. For the Respondents : Mr. Suresh Kumar. P.C:- Petitioner is impugning an Assessment Order dated 31st March 2023 for Assessment year 2020-2021 on various grounds. One such ground which goes to the root of the matter is that there is no Document Identification Number (DIN) generated in the Assessment Year. Ms. Pawar referred to the Circular No. 19 of 2019 dated ....

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....eated as invalid and shall be deemed to have never been issued. 2. Ms. Pawar submitted that the Assessment Order impugned in the Petition was not in conformity with the Circular inasmuch as though the Assessment Order says that it was issued manually with the approval of the Chief Commissioner, (a) it does not mention the date of obtaining written approval and (b) there is no approval made avai....

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....om which, we are not satisfied that the said Officer has strictly complied with the Circular No. 19 of 2019. The Officer only keeps repeating that the Assessment Order was passed manually due to the technical difficulty that was being faced on the Income Tax Business Application (ITBA) system and that the approval was accorded by the Chief Commissioner of Income Tax. He does not explain why the en....

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....r to be passed by 30th September 2023. 5. Petitioner shall by 5th August 2023 address a communication to the J.A.O. mentioning therein the documents, copies whereof are required for Petitioner to submit its further objections and these documents shall be provided by 11th August 2023. By 31st August 2023, Petitioner shall submit further submissions to effectively deal with all documents. 6. T....