Assessment Order for Addition on account of unexplained money u/s 69A of Income Tax Act not followed by mandate DIN is invalid: ITAT [Read Order]

Assessment- Order - account - unexplained- money - Income- Tax- Act - mandate -DIN -ITAT-TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal (ITAT), held that assessment order for addition under Section 69A of Income Tax Act,1961 as unexplained income, not followed by mandate document identification number (DIN) in accordance to CBDT(Central Board of Direct Taxes) circular to be treated as invalid. The assessee in this case is Hardik Rao….

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