https://www.taxtmi.com/caselaws?id=443702 Validity of a revision order under Section 263 was examined for compliance with the CBDT Circular requiring a Document Identification Number; the Tribunal found the order's body did not quote the DIN and that a separate DIN intimation or manual order did not satisfy the Circular's mandatory wording requirement, so the Tribunal allowed the assessee's challenge. The revenue could not demonstrate how its communications met the Circular's paragraph 2 requirement, and the Tribunal concluded the Section 263 order failed the prescribed formal requirement; the revenue appeal was dismissed. en-us Tue, 26 Sep 2023 00:00:00 +0530 Fri, 06 Feb 2026 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443702 Validity of a revision order under Section 263 was examined for compliance with the CBDT Circular requiring a Document Identification Number; the Tribunal found the order's body did not quote the DIN and that a separate DIN intimation or manual order did not satisfy the Circular's mandatory wording requirement, so the Tribunal allowed the assessee's challenge. The revenue could not demonstrate how its communications met the Circular's paragraph 2 requirement, and the Tribunal concluded the Section 263 order failed the prescribed formal requirement; the revenue appeal was dismissed. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443702