KIRAN HARUBHAI DANGAR,JUNAGADH vs. ASSESSING OFFICER, RAJKOT
ITA 368/RJT/2023[2012-13]Status: DisposedITAT Rajkot10 Apr 2026AY 2012-13
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 148Section 153BSection 153CSection 250Section 69
153C r.w.s. 153A and section 153B of the Act.
(ii). The order of assessment passed u/s 143(3) r.w.s. 147 of the Act and the order u/s 250 of the Act are bad in law as they are passed without Document Identification
Number (DIN) mentioning therein and hence they are to be treated as invalid in view of CBDT Circular
