Notice for Reopening Assessment u/s 148 of IT Act without DIN is Invalid: Bombay HC [Read Order]
It is settled that if DIN is not mentioned in the letter/notice/order, the reason for not mentioning the DIN and the approval from specified authority for issuing such letter/notice/ order without DIN has to be obtained and mentioned in such letter/notice/order.
By Manu Sharma - On May 10, 2024 12:31 pm - 2 mins read
A Division bench of the Bombay High Court has held that notice issued without DIN for reopening of assessment under Section 148 of the Income Tax Act, 1961 is invalid. A Document Identification Number (DIN) is a unique identification number assigned to documents issued by the income tax authority in India, used to track and…
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