Order passed u/s 153A of Income Tax Act is invalid and deemed to have never been issued as it fails to mention DIN in its body: ITAT

By Sunayana Dhal - On September 16, 2023 9:30 am - 2 mins read
Order passed - Income Tax Act is invalid and deemed to have never been issued - mention DIN in its body ITAT - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the order passed under Section 153A of the Income Tax Act, 1961 is invalid and deemed to have never been issued as it fails to mention the Documentation Identification Number (DIN) in its body. The appellants are family members whose long-term capital gain…

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