The Principal Commissioner of Income Tax-1 vs. BASF Catalysts India Pvt. Ltd

PDF · subscribers
TCA/100/2024HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE8 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the non-mentioning of the Document Identification Number (DIN) in the notices issued by the revenue renders such notices invalid. The Court relied on its own prior judgment delivered on 10.06.2025 in T.C.A.Nos.80 to 82 of 2025 (Commissioner of Income Tax, International Taxation, Chennai – 600 034 v. Sutherland Global Services Inc.). In that judgment, the Court had ruled that non-compliance with CBDT Circular No.19/2019, dated 14.08.2019, specifically regarding the mandatory inclusion of DIN, would make the communication invalid. The revenue's counsel conceded that the notices in the present appeals were issued without DIN. Consequently, the appeals filed by the revenue were dismissed. No order as to costs was made, and interim applications were closed.

What were the facts?

These are seven appeals filed by the Principal Commissioner of Income Tax-1, Chennai, against the orders of the Income Tax Appellate Tribunal ("D" Bench, Chennai) dated 22.12.2023. The appeals pertain to various assessment years and involve several private limited companies as respondents, including BASF Catalysts India Pvt. Limited, GU Oceans Pvt. Ltd., Groupon Shared Services Pvt. Ltd., BGR Boilers Pvt. Ltd., BNY Mellon Technology Pvt. Ltd., and GE Power Conversion India Pvt. Ltd. The appeals were filed under Section 260A of the Income Tax Act, 1961, challenging the Tribunal's decisions. The core issue across these appeals concerns the validity of notices issued without mentioning the Document Identification Number (DIN).

What were the issues?

1. Whether the non-mentioning of the Document Identification Number (DIN) in the notices issued by the revenue renders such notices invalid, thereby impacting the assessment proceedings? (Question of law turning on the interpretation of CBDT Circular No.19/2019 and Section 260A of the Income Tax Act, 1961). Assessee's contentions: The counsels for the assessees argued that the issue is covered by a previous judgment of this Court in T.C.A.Nos.80 to 82 of 2025, which held that non-mentioning of DIN or non-compliance with Circular No.19/2019 makes the communication invalid. Revenue's contentions: The Senior Standing Counsel for the appellant (revenue) fairly stated that the notices, which were the subject matter of these appeals, were indeed issued without DIN.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA Nos.100 to 106 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA Nos.100 to 106 of 2024 and C.M.P.Nos.12681, 12685, 12689, 12700, 12699, 12703 and 12706 of 2024 T.C.A.No.100 of 2024: The Prl. Commissioner of Income tax-1, Chennai. Appellant Vs BASF Catalysts India Pvt. Limited, P8/1, Mahindra World City, Paranur, Kanchipuram-603 002 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT (TP) No.1/Chny/2023. __________ Page 1 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm ) TCA Nos.100 to 106 of 2024 T.C.A.No.101 of 2024: The Prl. Commissioner of Income tax-1, Chennai. Appellant Vs GU Oceans Pvt. Ltd., 3/381, 4th Floor, AKDR Tower, Rajiv Gandhi Salai (OMR) Mettukuppam, Chennai-600 097 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT (TP) No.24/Chny/2023. T.C.A.No.102 of 2024: The Prl. Commissioner of Income tax-1, Chennai. Appellant Vs Groupon Shared Services Pvt. Ltd., Gopalan Global Axis SEZ Block, ABC G __________ Page 2 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm ) TCA Nos.100 to 106 of 2024 Opposite Satya Sai Baba Hospital Plot No.152, EPIP Zone, Whitefield, Bangalore, Karnataka-560 056 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT (TP) No.67/Chny/2022. T.C.A.No.103 of 2024: The Prl. Commissioner of Income tax-1, Chennai. Appellant Vs BGR Boilers Pvt. Ltd., 443, Guna Building, Anna Salai, 6th Floor Teynampet, Chennai-600 018. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT (TP) No.68/Chny/2022. T.C.A.No.104 of 2024: The Prl. Commissioner of Income tax-1, Chennai. __________ Page 3 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm ) TCA Nos.100 to 106 of 2024 Appellant Vs BNY Mellon Technology Pvt. Ltd., (formerly known as Inautix Technologies India P Ltd., Ground to Sixth Floor of Coral Block, 3, Survey No.181/183, No.158, Old No.153 Embassy Splendid Techzone, Embassy Property Development P Ltd., SNP Infrastructure, SEZ, 200 ft. Pallavaram, Thoraipakkam Radial Road Zamin Pallavaram, Chennai-600 043 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT (TP) No.24/Chny/2022. T.C.A.No.105 of 2024: The Prl. Commissioner of Income tax-1, Chennai. Appellant Vs GE Power Conversion India Pvt. Ltd., Plot No.29 (SP) __________ Page 4 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm ) TCA Nos.100 to 106 of 2024 Thiru-Vi-Ka Industrial Estate, Ekkattuthangal, Guindy, Chennai-600 032. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT (TP) No.5/Chny/2022. T.C.A.No.106 of 2024: The Prl. Commissioner of Income tax-1, Chennai. Appellant Vs BGR Boilers Pvt. Ltd., 443, Guna Building, Anna Salai, 6th Floor, Teynampet, Chennai-600 018. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT (TP) No.22/Chny/2022. For Appellant in all appeals: Mr.T.Ravikumar Sr. Standing Counsel __________ Page 5 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm ) TCA Nos.100 to 106 of 2024 For Respondents in TCA Nos.100, 103, 104 and 106 of 2024: Mr.N.V.Balaji For Respondent in TCA No.101 of 2024: Mr.T.Banusekar and Mr.A.Sharren For Respondents in TCA Nos.102 and 105 of 2024: Mr.R.Venkatanarayanan for M/s.Subbaraya Aiyar, Padmanabhan, Ramamani COMMON JUDGMENT (Delivered by the Hon'ble Chief Justice) Counsels for assessees state the issue in these appeals is whether mentioning of DIN was mandatory. Counsels submitted that the issue is covered by a judgment of this Court, pronounced on 10.06.2025, in T.C.A.Nos.80 to 82 of 2025 [Commissioner of Income Tax, International Taxation, Chennai – 600 034 v. Sutherland Global Services Inc., C/o. Dhruva Advisors LLP, Prestige Terraces, 2nd Floor, Union Street, Infantry Road, Bengaluru], where the Court held that non-mentioning of the DIN or non-complying with the Circular No.19/2019, dated 14.08.2019, would __________ Page 6 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm ) TCA Nos.100 to 106 of 2024 make the communication invalid. 2. Shri Ravikumar, in fairness, states that notices, which were subject matter of these appeals, were issued without DIN. Appeals are dismissed. There shall be no order as to costs. Consequently, interim applications are closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)

01.07.2025 Index : Yes/No Neutral Citation : Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal “D” Bench, Chennai. 2. The Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai. __________ Page 7 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm ) TCA Nos.100 to 106 of 2024 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA Nos.100 to 106 of 2024

01.07.2025 __________ Page 8 of 8 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:23 pm )

Recent GST High Court judgments

Search GST case law →