Non-mentioning of DIN invalidates Revision Order for Violation of Procedure given in CBDT Circular: ITAT [Read Order]

DIN - CBDT - Revision Order - CBDT Circular - ITAT - taxscan

The Banglore Bench of the Income Tax Appellate Tribunal ( ITAT ) has recently held that non-mentioning of Document Identification Number (DIN) as per the instruction of the Central Board of Direct Taxes (CBDT) in Circular 19/2019 dated 14.08.2019 invalidates the revision order and consequently set aside the impugned order. The appellant-assessee, H K Suresh…

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