Valid notice, orders, letter etc. specifically meant for assessee is must mere DIN is not enough

Article by CA DEV KUMAR KOTHARI

"Non est" is a phrase in the legal parlance and  intended to mean "Does not exist". As per honourable FM if a notice, order, letter issued by IT Department does not bear DIN, then it is non est.

Valid DIN : Document issued by tax department  must bear a valid DIN and it should be verifiable by assesse in a search which is specific to assesse, assessment year and date of issue.

 

Search on https://www.incometaxindiaefiling.gov.in/home

 

See on left side bottom or link for  

Authenticate - Notice/Order Issued by ITD

Click the link then you will find the attached above webpage for entering details for search:

Select search with PAN , year, nature  and date.

Search DIN  for all notices, order, computation , demand notice etc. with the following criteria, which is very specific:

PAN,

Assessment year,

and date of document received from ITD select as per drop list that is notice, order, letter as the case may be. Enter Captcha.

Take a screen shot and also print as web page for record.

 

For compilation of information in effective manner start with first related notice etc. for any proceeding and add on others in chronological manner.

Save search page as screen shots and webpages of each search page that is after entering PAN, AY, date and captcha

Also save as webpage print in PDF.

After this start search and then

save search result page in both manners that is screen shot and web page.

 

All screen shots can be taken in one word document and then that word document can also be saved as printed in PDF.

 Webpage will be saved printed as pdf for each page then you can merge in chronological manner.

 

If  search with PAN, AY, nature and date  shows result on lines like  “ no valid document” or no notice issued by tax authority then it means that there is no valid  notice , order or letter issued by tax authority and it is non est.

This can be considered  that the document is not valid. This will be helpful  in challenging proceeding, related notices, order and demand notice etc.

 

This practice need to be adopted and exercised in all cases where any notice, show cause notice or order is received. Before replying to notice and filing of appeal or other petition this exercise must be undertaken. If document is not found, it can be challenged, in reply or appeal or other petition although without prejudice to such challenge, other defence can be preferred.

 

If a document does not bear valid DIN- then it is non est.

 

For assesse PAN, AY, and date criteria is most important and relevant for search because this is very specific to his case.

 

Search with DIN can also be made and kept in separate document.

 If you copy paste DIN as mentioned in notice, order or letter, take care to rectify DIN number if there is distortion of data in copy- paste process.

Sometimes we find missing dash /slash/  in assessment year or some sign of  / is missing or extra space has taken place,  so make correction.

Example: In case of any proceeding start with first communication received and complete up to last one. For example in case of reassessment:

start with notice u/s 148, then copy of objections, order rejecting objection, notice u/s 143.3 , 142, any show cause notice , assessment order, computation sheet  and demand notice – all documents are desired  to be searched with PAN, AY, nature –notice/ order/ letter and date.

 

In case of search with DIN very vague and general result is shown, without any mention of authority issuing or assesse to whom it is issued and other details etc.

Therefore, even if search with DIN indicate valid document issued by ITD but search with PAN, AY, Date and nature of document etc. shows no valid document , then it is clear that the alleged notice, letter, order etc. is not valid and  assesse can challenge it to be non est.

 

This it season for filing of appeals, before filing appeal search with PAN, AY, date and type of document should be undertaken to find out validity of document.

In case reply, appeal or petition as the case may  has already been filed, still web-searches should be done, and if document is  not found in assesse specific search, additional reply, ground etc. can be preferred.  

 

This is a new aspect in view of introduction of DIN and assesse specific criteria. It may be useful in challenging many proceedings initiated by revenue authorities, though ultimate outcome will depend on further development in this regard.

 

Readers are requested to share your experience.

 

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