Document Identification Number requirement: tax authority communications must include a computer-generated identifier or be invalid. Income-tax authorities must allot and quote a computer-generated Document Identification Number on all notices, orders, letters and correspondence they issue; absence of the DIN renders such communications invalid and deemed never issued. Likewise, documents received by an income-tax authority must be accepted only after allotting and quoting a computer-generated DIN, and any received without it shall be treated as invalid and deemed never received.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Document Identification Number requirement: tax authority communications must include a computer-generated identifier or be invalid.
Income-tax authorities must allot and quote a computer-generated Document Identification Number on all notices, orders, letters and correspondence they issue; absence of the DIN renders such communications invalid and deemed never issued. Likewise, documents received by an income-tax authority must be accepted only after allotting and quoting a computer-generated DIN, and any received without it shall be treated as invalid and deemed never received.
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