Prakash Lal Khandelwal v. CIT
151 Taxmann.com 72High Court2023#4455 most cited
What is Prakash Lal Khandelwal v. CIT authority for?
A satisfaction note for reassessment proceedings is invalid if it does not mention a Document Identification Number (DIN), as mandated by CBDT Circulars. The case clarifies that the absence of a DIN renders the notice procedurally flawed.
26
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.
Also referred to as
Prakash Lal Khandelwal v CIT · Section 133 · DIN · Document Identification Number · satisfaction note · reassessment · CBDT Circular · procedural flaw · invalid notice