Mallika Chaturvedi’s tax assessment for the assessment year 2013-14, adjudicated by the Income Tax Appellate Tribunal, Delhi Bench, highlights significant legal interpretations related to procedural norms in tax assessments.
The case involves multiple appellants challenging the assessment orders issued by the Central Circle-1, Noida. Mallika Chaturvedi, among others, contested the assessment citing procedural discrepancies and legal misinterpretations.
The appellants contested the validity of the assessment orders, highlighting issues such as the improper issuance of orders without a Document Identification Number (DIN), as mandated by new tax guidelines effective from October 2019. The Tribunal considered these issues in light of recent judicial decisions and CBDT Circulars mandating DIN on all official communications.
The Tribunal found substantial procedural errors in the assessment process, particularly the absence of DIN on the assessment orders, which rendered them invalid. This decision is rooted in stringent norms requiring transparency and accountability in tax administration processes.
The case sets a precedent on the necessity of adhering to procedural guidelines in tax assessments, underscoring the importance of compliance with legal requirements to ensure the validity of tax orders. The outcome not only impacted the appellants but also set a benchmark for future tax assessments.
Tax Assessment Dispute: Mallika Chaturvedi vs DCIT, Central Circle-1, Noida, AY 2013-14
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