Document Identification Number defects do not invalidate assessments when the order is otherwise referenced by that number. Assessments under the Income-tax Act are not to be treated as invalid merely because of a mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by that number in any manner. The provision clarifies the application of section 292B and overrides contrary judicial references, so that technical irregularities in quoting the DIN do not by themselves invalidate the assessment.