In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD
(The author can be reached at shaifaly.ca@gmail.com)
In this case the officer issued an assessment order. He didn’t mention the DIN in that order. The assessee went to the court. The Delhi high court held it invalid AO. The order of ITAT and Delhi high court is stayed by the honourable SC. The court said that the absence of DIN doesn’t make it illegal.
It is just an irregularity.
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