Notice for Reopening Assessment u/s 148 of IT Act without DIN is Invalid: Bombay HC [Read Order]

It is settled that if DIN is not mentioned in the letter/notice/order, the reason for not mentioning the DIN and the approval from specified authority for issuing such letter/notice/ order without DIN has to be obtained and mentioned in such letter/notice/order.
Bombay high court - Income Tax Act - DIN - income tax authority in India - texscan

A Division bench of the Bombay High Court has held that notice issued without DIN for reopening of assessment under Section 148 of the Income Tax Act, 1961 is invalid. A Document Identification Number (DIN) is a unique identification number assigned to documents issued by the income tax authority in India, used to track and…

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