https://www.taxtmi.com/caselaws?id=309007 The appeals challenged the final assessment orders for AY 2017-18 and 2018-19 due to the absence of a Document Identification Number (DIN) in the orders. The Tribunal found that the manual orders issued by the Assessing Officer (AO) without a DIN were invalid as they did not comply with the CBDT Circular No. 19/2019. The Tribunal emphasized that communications without a DIN are non-est in law unless exceptional circumstances are documented and approved. Consequently, the Tribunal allowed the appeals for both assessment years, declaring the orders invalid. en-us Mon, 24 Apr 2023 00:00:00 +0530 Sun, 06 Aug 2023 22:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309007 The appeals challenged the final assessment orders for AY 2017-18 and 2018-19 due to the absence of a Document Identification Number (DIN) in the orders. The Tribunal found that the manual orders issued by the Assessing Officer (AO) without a DIN were invalid as they did not comply with the CBDT Circular No. 19/2019. The Tribunal emphasized that communications without a DIN are non-est in law unless exceptional circumstances are documented and approved. Consequently, the Tribunal allowed the appeals for both assessment years, declaring the orders invalid. Case-Laws Income Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309007