SC Granted an Interim Stay on HC’s Order that Sec. 292B Can’t Rectify Error of Failure to Mention DIN in Order
- Blog|News|Income Tax|
- < 1 minute
- By Taxmann
- |
- Last Updated on 11 January, 2024
Latest from Taxmann
Case Details: Commissioner of Income-tax v. Brandix Mauritius Holdings Ltd. - [2024] 158 taxmann.com 247 (SC)
Judiciary and Counsel Details
-
- Mrs B.v. Nagarathna & Augustine George Masih, JJ.
- N. Venkatraman, A.S.G. Rupesh Kumar, Udai Khanna, Prashant Singh Ii, Rajeev Ranjan, Akshit Pradhan, Sarthak Karol, Pramod Kumar, Advs. & Raj Bahadur Yadav, AOR for the Petitioner.
- Ajay Vohra, Sr. Adv. Divyanshu Agrawal, Ms Pooja Mittal, Ms Sanyogita Jain, Ms Madhavi Agrawal, Advs. & Vaibhav Niti, AOR for the Respondent.
Facts of the Case
The Supreme Court of India has granted an interim stay on the order of the High Court, quashing the final order passed by the Assessing Officer as it didn’t bear the document identification number (DIN).
Supreme Court Held
The High Court has ruled that the object and purpose of the issuance of Circular No. 19/2019, dated 14-8-2019, was to create an audit trail. Thus, communication related to assessments, appeals, and orders without DIN (document identification number) would have no legal standing.
The final assessment order issued by the Assessing Officer lacked a DIN, and there was no evidence on record indicating exceptional circumstances, as outlined in Circular No. 19/2019, that would justify the manual communication of the final assessment order without a DIN.
Further, failing to assign a DIN was not a correctable error under Section 292B.
List of Cases Reviewed
-
- CIT v. Brandix Mauritius Holdings Ltd. [2023] 149 taxmann.com 238/293 Taxman 385 (Delhi) (para 4) stayed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
