CIT v. Brandix Mauritius
158 Taxmann.com 247Supreme Court of India2024#6190 most cited
What is CIT v. Brandix Mauritius authority for?
An assessment order passed without a DIN, in the absence of exceptional circumstances, cannot be sustained. However, if the DIN was generated and communicated separately, the assessment order may be valid despite the absence of DIN in its body, especially if the issue is stayed by the Supreme Court.
19
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.
Also referred to as
CIT v. Brandix Mauritius · DIN · assessment order · valid assessment · absence of DIN · interim stay · Supreme Court · faceless assessment
Also reported as
297 Taxmann 228
