NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

2. The AO in the impugned order u/s 153A/ 143(3) for A.Ys 2014-15 to 2021-22 and u/s 143(3) for A.Y 2022-23 has been passed without mentioning of Document Identification No. (DIN) and hence the underlined order itself is bad in law and hence the subsequent order u/s 263 also cannot be held as valid

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove