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of <h1>Orders Quashed Due to Missing Document Identification Number (DIN) as per Circular No. 19/2019; Revenue May Appeal</h1> <h3>Hardik Deepak Salot; Chintan Deepak Salot; Meena Deepak Salot; Deepak Kantilal Salot Versus Assistant Commissioner of Income Tax, Central Circle 5 (1), Mumbai & Ors.</h3> Hardik Deepak Salot; Chintan Deepak Salot; Meena Deepak Salot; Deepak Kantilal Salot Versus Assistant Commissioner of Income Tax, Central Circle 5 (1), ... One grievance was non-production of the sanction copy; the Revenue filed a purported sanction dated 9 June 2023. The petitioner contended the sanction lacked a DIN and relied on this Court's decision in Ashok Commercial Enterprises, holding that any document without a DIN and not in conformity with Circular No. 19/2019 (F.No.225/95/2019-ITA.II) dated 14 August 2019 'shall be treated as invalid and shall deemed to have never been issued.' The Revenue conceded the Ashok Commercial Enterprises holding and did not dispute its applicability, reserving liberty to act if the Apex Court reverses that decision. Applying Ashok Commercial Enterprises, the Court held the relied-upon sanction to be invalid and quashed and set aside the impugned order dated 9 June 2023 read with the order dated 8 December 2023. The Court preserved the petitioners' rights and contentions and left open the Revenue's option to take further steps in accordance with law.
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