https://www.taxtmi.com/article/detailed?id=10892 Failure to record the Document Identification Number (DIN) and to follow the format mandated by the CBDT Circular dated August 14, 2019 constitutes procedural non-compliance. The Tribunal held that a revision communication issued manually without the DIN and without the Circular's specified format amounts to breach of the Board's instructions, producing the legal consequence that the revision communication is not in conformity with the Circular and cannot be regarded as having been validly issued. en-us Thu, 22 Dec 2022 12:55:03 +0530 Thu, 22 Dec 2022 12:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10892 Failure to record the Document Identification Number (DIN) and to follow the format mandated by the CBDT Circular dated August 14, 2019 constitutes procedural non-compliance. The Tribunal held that a revision communication issued manually without the DIN and without the Circular's specified format amounts to breach of the Board's instructions, producing the legal consequence that the revision communication is not in conformity with the Circular and cannot be regarded as having been validly issued. Articles Income Tax Thu, 22 Dec 2022 12:55:03 +0530 https://www.taxtmi.com/article/detailed?id=10892