Document Identification Number requirement renders tax authority correspondence without a DIN invalid and treated as never issued or received. A new provision requires allotment of a Document Identification Number by every income-tax authority for every notice, order, letter or correspondence issued and quoted thereon; communications issued without the DIN are invalid and deemed never to have been issued. Similarly, documents received by or on behalf of an income-tax authority must bear a computer generated DIN to be accepted; those lacking it are invalid and deemed never received.
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Provisions expressly mentioned in the judgment/order text.
Document Identification Number requirement renders tax authority correspondence without a DIN invalid and treated as never issued or received.
A new provision requires allotment of a Document Identification Number by every income-tax authority for every notice, order, letter or correspondence issued and quoted thereon; communications issued without the DIN are invalid and deemed never to have been issued. Similarly, documents received by or on behalf of an income-tax authority must bear a computer generated DIN to be accepted; those lacking it are invalid and deemed never received.
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