https://www.taxtmi.com/caselaws?id=438028 The appeal was filed by the assessee against the order passed by the Principal Commissioner of Income Tax-Guntur under section 263 of the Income Tax Act, 1961 for the assessment year 2015-16. The Tribunal found that the order dated 23/03/2020 lacked a proper Document Identification Number (DIN) as mandated by Circular No. 19/2019, rendering it invalid. Consequently, the order was deemed ineffective, leading to a direction for reassessment by the Assessing Officer. The appeal of the assessee was allowed based on the absence of the DIN, without delving into the merits of the case. en-us Fri, 28 Apr 2023 00:00:00 +0530 Fri, 19 May 2023 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438028 The appeal was filed by the assessee against the order passed by the Principal Commissioner of Income Tax-Guntur under section 263 of the Income Tax Act, 1961 for the assessment year 2015-16. The Tribunal found that the order dated 23/03/2020 lacked a proper Document Identification Number (DIN) as mandated by Circular No. 19/2019, rendering it invalid. Consequently, the order was deemed ineffective, leading to a direction for reassessment by the Assessing Officer. The appeal of the assessee was allowed based on the absence of the DIN, without delving into the merits of the case. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438028