https://www.taxtmi.com/caselaws?id=405741 The court upheld the validity of documents issued without a Document Identification Number (DIN) due to urgent circumstances. It clarified that the absence of a DIN does not invalidate such documents. The court also affirmed the applicability of the transfer for coordinated investigation purposes, supporting the decision under Section 127 of the Income Tax Act. The writ-application challenging the transfer was rejected, emphasizing that coordinated investigation justifies the transfer, even during the Covid-19 pandemic. en-us Fri, 22 Jan 2021 00:00:00 +0530 Fri, 26 Mar 2021 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405741 The court upheld the validity of documents issued without a Document Identification Number (DIN) due to urgent circumstances. It clarified that the absence of a DIN does not invalidate such documents. The court also affirmed the applicability of the transfer for coordinated investigation purposes, supporting the decision under Section 127 of the Income Tax Act. The writ-application challenging the transfer was rejected, emphasizing that coordinated investigation justifies the transfer, even during the Covid-19 pandemic. Case-Laws Income Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405741