Validity of communication of Document Identification Number [DIN] vide separate intimation without mentioning such DIN examined by Calcutta High Court
Calcutta High Court in the case of PCIT Exemptions Vs Tata Medical Centre Trust, Kolkata has rendered an important judgment on the validity of notices vis a vis DIN requirements. The question before court was whether communication of Document Identification Number [DIN] vide separate intimation without mentioning such DIN in the original document is valid?
The Chief Justice Bench of Calcutta high court in this case was confronted of an appeal by the department where the tribunal had allowed assesses appeal in relation to an order which was passed under Section 263 where such order did not mention DIN No, though the DIN Number was communicated vide separate intimation.
The Ld judges upheld the ITAT’s order which quashed such order u/s 263 on the ground of being violative of Circular No 19 of 2019 dated 14th August 2019 as per which any communication which was not in conformity with such circular was held to have never been issued and was invalid. The court also noted that miscellaneous application of the department was also rejected by ITAT as nothing was mentioned in the order u/s 263 as to why the DIN was not communicated and was being communicated separately.
This judgement will be helpful in similar cases in relation to the notice u/s 148,148A(b) etc.