Known As Epcos India Pvt. Ltd v. Deputy Commissioner Of Income Tax, Circle – 11(1), Kol. & Anr

12.12.2023PBSl. No.9. WPA 26093 of 2023 M/s. TDK India Pvt. Ltd. (formerly Known as EPCOS India Pvt. Ltd.) VsDeputy Commissioner of IncomeTax, Circle – 11(1), Kol. & Anr. Mr. Suryaneel Das. … For the Petitioner.Mr. Prithu Dudharia.…….for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned assessment order and demand dated18[th] April, 2022, along with intimation letter dated 17[th]January, 2023, on the ground that the same are notsustainable in law since neither the impugned demandnotice nor the impugned assessment order andintimation contains Document Identification Number(DIN) which is contrary to the Circular No.19/2019dated 14[th] August, 2019, issued by the CBDT andpetitioner further challenges the aforesaidorder/demand notice/intimation on the ground thatthe same have been issued by the JurisdictionalOfficer instead of National Faceless Assessment Centre(NFAC) under Section 144B of the Income Tax Act,1961. Mr. Dudharia, learned advocate appearing forthe respondent income tax authority submits that inthe intimation letter dated 17[th] January, 2023contains DIN, but from the order under Section 143(3)of the Act dated 18[th] April, 2022 and the demandnotice he could not show that DIN was quoted andthat the same was quoted within the statutory period. Considering the facts and circumstances of thecase and submission of the parties, I am of theconsidered view that the aforesaid impugnedassessment order and demand notice dated 18[th] April,2022 along with intimation letter dated 17[th] January,2023 which have been issued by the JurisdictionalOfficer without quoting the DIN are not sustainable inlaw and the same are quashed with liberty to theincome tax authority concerned to pass freshassessment order by following due procedure of lawwithin three months from the date of communicationof this order by proceeding from the stage whereprocedural irregularities have been committed. With this observation and direction, this writpetition being WPA 26093 of 2023 is disposed of. ( Md. Nizamuddin, J.)