Aditya Plastic Vs ITO (ITAT Rajkot)
Case ke facts
Aditya Plastic ke reassessment approval par officer ka sign nahi tha, na hi usme DIN (Document Identification Number) tha. Department ne assessment khola aur penalty bhi laga di.
Mudda (Issue)
Kya bina sahi approval ke reassessment valid hai?
Faisla (Held)
ITAT ne bola ki bina proper sign aur DIN ke approval valid nahi. Isliye reassessment aur penalty dono radd kar diye.
Practical takeaway
Reassessment approval mein officer ka sign aur DIN hona zaroori hai. Nahi hai to pura case gir sakta hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-17.