The Bombay High Court has set aside the Income Tax Appellate Tribunal’s (ITAT) common order in a batch of 16 appeals filed by Skyway Infraprojects Pvt. Ltd. The Court held that crucial legal issues—particularly the absence of a Document Identification Number (DIN) on the assessment order—had not been adequately addressed by the Tribunal.
The core of the matter revolved around assessment orders issued under Section 153A of the Income Tax Act, 1961, which did not bear a DIN—a mandatory requirement under CBDT Circular No. 19 of 2019. The assessee argued that this omission rendered the orders invalid and that the Tribunal failed to deal with this issue despite specific submissions and evidence, including portal screenshots.
The High Court noted that the DIN issue “goes to the root of the matter” and must be duly considered. The Bench, comprising Justices B. P. Colabawalla and Firdosh P. Pooniwalla, emphasized that since the Tribunal is the final fact-finding authority, all grounds and supporting materials must be re-examined in a fresh hearing.
Prior to reaching the High Court, the assessee had filed a Miscellaneous Application before the ITAT, which was rejected. Subsequent writ petitions were also dismissed by the High Court, albeit with liberty granted to file appeals—resulting in the present proceedings.
Apart from the DIN issue, the appeals also dealt with the time-barred nature of the assessment, alleged bogus purchases, and additions under Section 68 for unexplained loans. The Court refrained from expressing any opinion on these issues but instructed the Tribunal to evaluate them afresh.
The ITAT has now been directed to rehear the matter, permitting both parties to submit additional evidence and arguments.
The Court also disposed of all interim applications as infructuous and made no order on costs.
Case Details
Case Title: Skyway Infraprojects Pvt. Ltd. Versus Dy. / Asst. Commissioner of Income
Case No.: Income Tax Appeal No. 776 Of 2025
Date: July 25, 2025
Counsel For Petitioner: J. D. Mistri, Senior Advocate
Counsel For Respondent: Swapna Gokhale
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