DIN. In Dilip Kothari v. PCIT (146 Taxmann.com 442)

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 700/CHNY/2023[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel

Section 143(3)

…wherein Tribunal quashed an assessment order since there was no DIN quoted on the approval granted u/s 153D. In the case of Ankit Jain v DCIT (2023) 155 Taxmann.com, the assessment order was quashed since it did not have a DIN. In Dilip Kothari v. PCIT (2023) 146 Taxmann.com 442, the orders passed u/s 263 was declared invalid because the same did not contain DIN. Our Adjudication of additional legal grounds as raised by the assessee 39. So far as the challenge to order u/s 127, we find that the same is an administrative order to facilitate better management of the assessments in certain cases. Such an exercise co…

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel

Section 143(3)

…wherein Tribunal quashed an assessment order since there was no DIN quoted on the approval granted u/s 153D. In the case of Ankit Jain v DCIT (2023) 155 Taxmann.com, the assessment order was quashed since it did not have a DIN. In Dilip Kothari v. PCIT (2023) 146 Taxmann.com 442, the orders passed u/s 263 was declared invalid because the same did not contain DIN. Our Adjudication of additional legal grounds as raised by the assessee 39. So far as the challenge to order u/s 127, we find that the same is an administrative order to facilitate better management of the assessments in certain cases. Such an exercise co…

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 696/CHNY/2023[2012-13]Status: DisposedITAT Chennai28 Feb 2025AY 2012-13

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for

Section 143(3)

…Tribunal quashed an assessment order \nsince there was no DIN quoted on the approval granted u/s 153D. In the \ncase of Ankit Jain v DCIT (2023) 155 Taxmann.com, the assessment \norder was quashed since it did not have a DIN. In Dilip Kothari v. PCIT \n(2023) 146 Taxmann.com 442, the orders passed u/s 263 was declared \ninvalid because the same did not contain DIN. \n\nOur Adjudication of additional legal grounds as raised by the \nassessee\n\n39. So far as the challenge to order u/s 127, we find that the same is \nan administrative order to facilitate better management of the \nassessments in certain cases. Such…

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 695/CHNY/2023[2011-12]Status: DisposedITAT Chennai28 Feb 2025AY 2011-12

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for

Section 143(3)

…Tribunal quashed an assessment order \nsince there was no DIN quoted on the approval granted u/s 153D. In the \ncase of Ankit Jain v DCIT (2023) 155 Taxmann.com, the assessment \norder was quashed since it did not have a DIN. In Dilip Kothari v. PCIT \n(2023) 146 Taxmann.com 442, the orders passed u/s 263 was declared \ninvalid because the same did not contain DIN.\nOur Adjudication of additional legal grounds as raised by the \nassessee\n39. So far as the challenge to order u/s 127, we find that the same is \nan administrative order to facilitate better management of the \nassessments in certain cases. Such an e…

DY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-7(2), MUMBAI vs. M/S SHUBHKANCHI TRADING PVT LTD , MUMBAI

In the result, appeals filed by the assessee are allowed and appeals filed by the Revenue are dismissed on the above said legal ground

ITA 1605/MUM/2022[2018-19]Status: DisposedITAT Mumbai09 Oct 2023AY 2018-19