The Income Tax Appellate Tribunal, Delhi Bench, adjudicated a significant case involving Alka Chaturvedi for the assessment year 2013-14, emphasizing essential legal standards in the issuance of assessment orders.
The dispute involves Alka Chaturvedi contesting the validity of her tax assessments by the DCIT, Central Circle-1, Noida. The controversy primarily revolves around procedural errors and the legal implications of not adhering to mandated guidelines for issuing orders.
Alka Chaturvedi’s legal team argued that the assessment orders issued lacked the mandatory Document Identification Number (DIN), rendering them void ab initio. They cited significant judgments and CBDT Circulars that underscore the necessity of DIN on all assessment orders post-October 2019.
The Tribunal acknowledged the procedural lapses in issuing the assessment orders without DIN. It declared these orders non-est, emphasizing the binding nature of CBDT guidelines on the issuance of such orders with DIN.
This case sets a legal precedent on the importance of compliance with procedural norms in tax assessments, influencing future cases and ensuring transparency in tax administration.
Tax Assessment Dispute: Alka Chaturvedi vs DCIT, Central Circle-1, Noida, AY 2013-14
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