M/s Rana & Joshi Buildtech Pvt. Ltd. vs. Pr. CIT-1

Parties Involved

Facts Summary

The assessee, M/s Rana & Joshi Buildtech Pvt. Ltd., filed an appeal against the order dated 26.03.2021 passed by the Principal Commissioner of Income Tax-1, Bhopal for the Assessment Year 2015-16. The assessee contended that the Principal Commissioner erred in setting aside the order passed by the Assessing Officer under section 263 of the Income-Tax Act, 1961. The assessee also argued that the Principal Commissioner did not mention a Document Identification Number (DIN) in the impugned order, which is a violation of the CBDT Circular No. 19/2019. The revenue argued that the DIN was generated and communicated to the assessee, and the Supreme Court has stayed the orders of the High Courts on this issue.…

Legal Issues

• 1. Whether the Principal Commissioner erred in setting aside the order passed by the Assessing Officer under section 263 of the Income-Tax Act, 1961.
• 2. Whether the order passed by the Principal Commissioner is null and void for not mentioning the DIN.

Judgment Outcome

Decided in favour of Assessee.

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