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    <title>2022 (11) TMI 1378 - ITAT KOLKATA</title>
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    <description>The Tribunal quashed the revision order passed by the Principal Commissioner of Income Tax under section 263 of the Income Tax Act due to the absence of a Document Identification Number (DIN), following CBDT Circular No. 19/2019 and established judicial precedents. As the order was deemed invalid, the Tribunal did not delve into the case&#039;s merits, rendering them moot. The appellant&#039;s appeal was allowed.</description>
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      <description>The Tribunal quashed the revision order passed by the Principal Commissioner of Income Tax under section 263 of the Income Tax Act due to the absence of a Document Identification Number (DIN), following CBDT Circular No. 19/2019 and established judicial precedents. As the order was deemed invalid, the Tribunal did not delve into the case&#039;s merits, rendering them moot. The appellant&#039;s appeal was allowed.</description>
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