https://www.taxtmi.com/caselaws?id=429609 The Tribunal held that the orders passed under Section 263 for the assessment years 2014-15 to 2016-17 were invalid due to non-compliance with the CBDT Circular regarding the Document Identification Number (DIN). The orders were issued manually without quoting a DIN, and there was no mention of exceptional circumstances or necessary approvals. Consequently, the orders were deemed to have never been issued, and the appeals were partly allowed. The other issues on merits became academic and were dismissed. Judgment was pronounced on October 21, 2022. en-us Mon, 31 Oct 2022 00:00:00 +0530 Mon, 05 Feb 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429609 The Tribunal held that the orders passed under Section 263 for the assessment years 2014-15 to 2016-17 were invalid due to non-compliance with the CBDT Circular regarding the Document Identification Number (DIN). The orders were issued manually without quoting a DIN, and there was no mention of exceptional circumstances or necessary approvals. Consequently, the orders were deemed to have never been issued, and the appeals were partly allowed. The other issues on merits became academic and were dismissed. Judgment was pronounced on October 21, 2022. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429609