https://www.taxtmi.com/caselaws?id=431627 The Tribunal found the order under Section 263 invalid as it lacked a Document Identification Number (DIN) and did not comply with CBDT Circular No. 19/2019. The order was deemed to have never been issued, following precedent that manual orders must adhere to circular requirements. The appeal was allowed, quashing the order due to non-compliance with the circular, emphasizing the necessity of procedural adherence in tax administration. en-us Tue, 06 Dec 2022 00:00:00 +0530 Sat, 17 Dec 2022 09:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431627 The Tribunal found the order under Section 263 invalid as it lacked a Document Identification Number (DIN) and did not comply with CBDT Circular No. 19/2019. The order was deemed to have never been issued, following precedent that manual orders must adhere to circular requirements. The appeal was allowed, quashing the order due to non-compliance with the circular, emphasizing the necessity of procedural adherence in tax administration. Case-Laws Income Tax Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431627