Absence of Generated DIN in Notice of demand u/s 156 of Income Tax Act: ITAT quashes assessment order and Notice demand [Read Order]

ITAT quashed the assessment order and notice of demand under Section 156 of the Income Tax Act, 1961, due to the absence of a generated DIN in the notice of demand.
DIN - Notice of demand - Income Tax Act - ITAT - taxscan

In a major ruling, The Income Tax Appellate Tribunal (ITAT) quashed the assessment order and notice of demand under Section 156 of the Income Tax Act, 1961, due to the absence of a generated Document Identification Number (DIN) in the notice of demand. The assessee against the order of the Commissioner of Income Tax (Appeals)-Delhi…

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