https://www.taxtmi.com/article/detailed?id=11929 Circular No. 19/2019 requires that post-1 October 2019 all income-tax communications quote a computer-generated Document Identification Number (DIN); limited exceptions permit manual issuance only with written reasons recorded, prior written approval of the Chief Commissioner/Director General and incorporation in the communication of the approval date and number, followed by regularisation (upload, DIN generation and communication) within fifteen working days. Any communication not meeting these conditions is to be treated as invalid and deemed never issued. Courts and tribunals have applied this framework to assess the validity of assessment orders lacking DIN or required approval particulars. en-us Mon, 09 Oct 2023 12:39:05 +0530 Mon, 09 Oct 2023 12:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11929 Circular No. 19/2019 requires that post-1 October 2019 all income-tax communications quote a computer-generated Document Identification Number (DIN); limited exceptions permit manual issuance only with written reasons recorded, prior written approval of the Chief Commissioner/Director General and incorporation in the communication of the approval date and number, followed by regularisation (upload, DIN generation and communication) within fifteen working days. Any communication not meeting these conditions is to be treated as invalid and deemed never issued. Courts and tribunals have applied this framework to assess the validity of assessment orders lacking DIN or required approval particulars. Articles Income Tax Mon, 09 Oct 2023 12:39:05 +0530 https://www.taxtmi.com/article/detailed?id=11929