This document presents a comprehensive analysis of the Income Tax Appellate Tribunal (ITAT) decision concerning the appeal filed by Pratap Singh Yadav against the tax assessment order for the assessment year 2016-17. The appeal highlights significant procedural flaws pertaining to the mandatory Document Identification Number (DIN) requirements established by CBDT Circular No.19/2019.
The tribunal reviewed the case under substantial procedural lenses, focusing on the adherence to mandatory DIN requirements and the legality of the assessment process without such compliance. Pratap Singh Yadav’s counsel argued that the assessment order was invalid as it lacked a DIN at the time of its issuance, which is a violation of the guidelines set forth by the CBDT.
The ITAT’s decision to annul the assessment order based on procedural violations underlines the critical importance of following statutory guidelines. The tribunal’s detailed examination of the legal framework, including relevant CBDT circulars and case law, provides a valuable precedent for similar cases concerning procedural irregularities in tax assessments.
Order pronounced in the open court on 2023-05-30.
Analysis of Pratap Singh Yadav’s Appeal Against Tax Assessment for AY 2016-17
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