BOMBAY BUILDERS vs. PRINCIPAL COMM. OF INCOME TAX

This writ petition under Article 226 of the Constitution of India has been preferred claiming the following reliefs: “i) To quash and set aside the assessment order dated 17.12.2019 (Ann-4) as such is out of jurisdiction as well as against the basic principal of law. ii) To quash and set aside the assessment order dated 17.12.2019 (Ann-4) as such is against the principal of natural justice. iii) To quash and set aside the demand notice u/s 156 dated 13.12.2019 (Ann-5) as such is before the completion of assessment, hence is against the law. iv) To quash and set aside the show cause notice for levy for penalty u/s 271(1)(c) dated 13.12.2019 (Ann- 6) as such is before the completion of assessment,

Learned counsel for the petitioner has drawn the attention of this Court towards Circular No.19/2019 dated 14.08.2019, relevant portion whereof is reproduced hereunder:

Learned counsel for the petitioner further submits that prior to issuance of any communication, by the Income Tax Authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 1st day of October, 2019, a computer generated Document Identification Number (DIN) is mandatory.

Upon being asked, learned counsel for the respondents has taken this Court to relevant para of the reply, the relevant portion whereof is reproduced hereunder: “Since, the CBDT, New Delhi make it mandatory to issue a DIN (Document Identification Number) to each and every communication which is to be made to assessee after 1st October, 2019 vide circular No.19/2019 dated 14th August, 2019 (Copy enclosed). (Uploaded on 11/12/2024 at 05:08:44 PM) (Downloaded on 28/10/2026 at 12:49:22 AM)

Thus, it is an admitted position that the DIN for demand notice was generated on 13.12.2019 and the assessment order was passed on 17.12.2019 whereas a demand notice was already issued on 12.12.2019. 6. Accordingly, since it is a clear violation of circular, the present petition is partly allowed, and while quashing and setting aside the assessment order dated 17.12.2019 (Annex.4), the matter is remanded back to the learned authority with a direction to decide the matter afresh while keeping into due consideration the circular No.19/2019 dated 14.08.2019 and affording due opportunity of hearing to the parties, strictly in accordance with law. The parties are directed to appear before the learned authority in the second week of January, 2025. 7. All pending applications stand disposed of. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 73-Zeeshan Powered by TCPDF (www.tcpdf.org) (Uploaded on 11/12/2024 at 05:08:44 PM) (Downloaded on 28/10/2026 at 12:49:22 AM)