https://www.taxtmi.com/caselaws?id=444045 The appeal was allowed, and the assessment order passed under sections 153C/143(3) of the Income Tax Act, 1961 was set aside due to the absence of a valid Document Identification Number (DIN) on the communication, rendering the assessment order null and void. The bench emphasized the importance of DIN in authenticating communication and compliance with CBDT Circular no. 19/2019, highlighting that the absence of DIN on the assessment order made it non-est and emphasized the seriousness attached to the issue by the Board. en-us Wed, 27 Sep 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444045 The appeal was allowed, and the assessment order passed under sections 153C/143(3) of the Income Tax Act, 1961 was set aside due to the absence of a valid Document Identification Number (DIN) on the communication, rendering the assessment order null and void. The bench emphasized the importance of DIN in authenticating communication and compliance with CBDT Circular no. 19/2019, highlighting that the absence of DIN on the assessment order made it non-est and emphasized the seriousness attached to the issue by the Board. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444045