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Approval for manual issue of notice u/s 148 without DIN-Reg
Government of India
(Ministry of Finance)
Department of Revenue
Office of the Pr. Chief Commissioner of Income-Tax,
Ground Floor, Aayakar Bhawan, 48, Arera Hills, Bhopal – 462011
Tel No: 0755-2525318, Fax No: 0755-2559547
F. No. Pr. CCIT/MP & CG/Tech/148/2020-21
Date : 31/03/2021
To
The Pr. Commissioner of Income Tax -I, Bhopal,
The Pr. Commissioner of Income Tax -I, Jabalpur,
The Pr. Commissioner of Income Tax -I, Indore,
The Pr. Commissioner of Income Tax -I, Gwalior.
Madam/Sir,
Subject: Approval for manual issue of notice u/s 148 without DIN-Reg.-
Please refer to your proposals for issue of notice u/s 148 as per Para 1(v) of Instruction F.No. 225/40/2021/1TA-11 dated 04.03.2021 and this office’s letters communicating such approvals.
2. I am directed to communicate the approval of Pr. CCIT(MP&CG), Bhopal to issue notice u/s 148 of the IT Act manually in only those cases where PAN of the assessee are not available. This approval is granted as per Para 3(iv) of the Circular 19/2019 dated 14.08.2019.
Yours faithfully,
Team Edu-Visor