Assessment Order Passed u/s 144 rws 147 of Income Tax Act without DIN shall be treated as invalid: ITAT [Read Order]

By Aparna. M - On October 21, 2023 6:00 pm - 2 mins read
Assessment Order Passed - Under Section 144 rws - ITAT - Income Tax - Income Tax Act - DIN - Document Identification Number - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Pune bench held that the assessment order passed under Section 144, read with Section 147 of the Income Tax Act, without a Document Identification Number (DIN), should be treated as invalid. The assessee, Pandharinath Mahadeo Ovhal, filed an appeal against the ex parte assessment order passed by the AO…

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