Initiation of revision proceedings by issuing SCN without DIN is invalid: ITAT [Read Order]

revision proceedings - Show Cause Notice - Document Identification Number - Income Tax - SCN - ITAT - TAXSCAN

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) observed that Initiation of revision proceedings by issuing Show Cause Notice (SCN) without DIN is invalid. The issue to be decided was  initiation of Revision proceedings by issuing Show Cause Notice without DIN and passing Revision order dated 30.03.2022 without DIN are invalid in law….

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