https://www.taxtmi.com/caselaws?id=441117 A manual assessment communication issued after 1 October 2019 must comply with the DIN regime and the exception procedure in Circular No. 19 of 2019. Where a document is issued without a computer-generated DIN, the authority must record reasons, obtain prior written approval, note the date of approval, and use the prescribed endorsement format; failure to show strict compliance with these mandatory conditions renders the communication invalid. On the facts, the assessment order and consequential demand notices were quashed, and the matter was remitted for fresh assessment after further submissions and a personal hearing. en-us Tue, 25 Jul 2023 00:00:00 +0530 Mon, 06 May 2024 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441117 A manual assessment communication issued after 1 October 2019 must comply with the DIN regime and the exception procedure in Circular No. 19 of 2019. Where a document is issued without a computer-generated DIN, the authority must record reasons, obtain prior written approval, note the date of approval, and use the prescribed endorsement format; failure to show strict compliance with these mandatory conditions renders the communication invalid. On the facts, the assessment order and consequential demand notices were quashed, and the matter was remitted for fresh assessment after further submissions and a personal hearing. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441117