Revisionary Order Invalid Due to Lack of DIN: ITAT
Live LawThe Kolkata Income Tax Appellate Tribunal has declared the revisionary order passed by the CIT and deemed to have never been issued as it fails to mention Document Identification Number in its body by adhering to the CBDT circular. The two-member bench of Sanjay Garg and Girish Aggarwal observed that there was no reference to the fact that the order was issued manually without a DIN for which the written approval of the Chief Commissioner/Director General of Income-tax was required to be obtained in the prescribed format in terms of the CBDT circular. The assessment was completed for which the order was passed under section 143 of the Income Tax Act, determining total income at Rs. Subsequently, CIT, Kolkata initiated revisionary proceedings proposing to revise the assessment order for which a show cause notice was issued to the assessee and placed in the paper book.