The Allahabad High Court in the case Chandra Bhan v. Union Of India And Another observed and has held that mere non-issuance of notices with DIN will not render them invalid if the petitioner has otherwise participated in the proceedings are based on manual notices.
The bench comprising of Justice Ashwani Kumar Mishra and Justice Syed Aftab Husain Rizvi in the case observed and has held that since the petitioner had participated in the proceedings wherein challenging if any, to the re-assessment order could be made before the Appellate Authority.
The court stated that the main argument is that the order is without jurisdiction since notices were not issued on DIN. Therefore, the said argument is noticed only to be rejected since no prejudice is shown to have been caused to the petitioner on account of issuance of manual notices.
The petitioner in the plea has acknowledged receipt of such notice and has also submitted his objections, which have been duly adverted to. Thua, the Non-issuance of notice on DIN would thus not be a ground in order to entertain the writ petition, notwithstanding the availability of alternative remedy.
Further, the petitioner in the plea challenged the re-assessment order on the ground that notice as stated under Section 148 of the Income Tax Act, 1961 was issued manually in violation of circular issued by the Department.
Therefore, the said notice ought to have been issued by applying the document identification number, DIN.
It has also been contended by the Revenue that the petitioner had participated in the re-assessment proceedings, and the order impugned had been passed after due consideration of the reply filed.
Accordingly, the court dismissed the writ plea.