INCOME TAX DEPARTMENT WILL QUOTE DOCUMENT IDENTIFICATION NUMBER IN EVERY


Now Income tax department is moving toward total computerization of its work. Presently , almost all notice and orders are being generated electronically on the Income Tax Business Application platform. It has been brought to the notice of CBDT that there have been some instance in which the notice, order, and any correspondence were found to have been issued manually, without maintaining a proper audit trail of such communication.

In order to prevent such instance or maintain proper audit trail of all communication , the board has decided that no communication shall be issued by any income tax authority relating to assessment, appeals, orders, enquiry, investigation, penalty , any communication etc. to the assessee or any other person , on or after the 1st October 2019 unless a computer generated DIN has been allotted and is duly quoted in the body of such communication 

 There are some exception

i)     When there are technical difficulties in generating the DIN.
ii) When communication regarding verification etc. is required to be issued by an income
 tax  department , who is the outside the office , for discharging his official duties

iii) When due to delay in PAN migration .
iv) When PAN of assessee is not available and where the proceeding under section 131 or section 133 of the Act is sought to be initiated


v) When the functionality to issue communication is not available in the system.

The communication may issue manually but only after recording reasons in writing in the file and with prior written approval of the CC/DG of income tax .

Any communication which is not in conformity with para above shall be treated as invalid and shall be deemed to have never been issued .

All pending assessment  proceedings, where notice were issued manually prior to issuance of this circular , the income authorities shall identify such cases and shall upload the notice in these cases on the system by 31st October 2019. 


Author 
CA Pooja Shukla FCA
RYPS & ASSOCIATES LLP
Website:www.ryps.in
Contact No: 9810505547

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