SC Granted an Interim Stay on HC’s Order that Sec. 292B Can’t Rectify Error of Failure to Mention DIN in Order

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.