https://www.taxtmi.com/caselaws?id=307764 The Tribunal allowed the appeal of the assessee, quashing the revision order passed by the Principal Commissioner of Income Tax (PCIT) under section 263 of the Income Tax Act due to the absence of a Document Identification Number (DIN), in violation of CBDT Circular No. 19 of 2019. The Tribunal held that the order was invalid and deemed never to have been issued, citing the importance of DIN for transparency and proper audit trail of communications. Consequently, the Tribunal did not delve into the merits of the case, as the absence of DIN rendered the order invalid. en-us Tue, 22 Nov 2022 00:00:00 +0530 Fri, 05 May 2023 11:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307764 The Tribunal allowed the appeal of the assessee, quashing the revision order passed by the Principal Commissioner of Income Tax (PCIT) under section 263 of the Income Tax Act due to the absence of a Document Identification Number (DIN), in violation of CBDT Circular No. 19 of 2019. The Tribunal held that the order was invalid and deemed never to have been issued, citing the importance of DIN for transparency and proper audit trail of communications. Consequently, the Tribunal did not delve into the merits of the case, as the absence of DIN rendered the order invalid. Case-Laws Income Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307764