https://www.taxtmi.com/caselaws?id=445233 The ITAT Delhi held that an assessment order without a Document Identification Number (DIN) is invalid and loses its validity. The AO's order contained no DIN number in its body, and subsequent separate communication of DIN was deemed a superfluous exercise. The tribunal distinguished this from a mere mistake correctable under Section 292B of the Income Tax Act. Following the jurisdictional HC decision in CIT vs Brandix Mauritius Holdings Ltd., the tribunal ruled that communications relating to assessments without DIN have no legal standing per CBDT Circular 19/2019. The assessee's appeal was allowed. en-us Wed, 01 Nov 2023 00:00:00 +0530 Thu, 02 Nov 2023 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445233 The ITAT Delhi held that an assessment order without a Document Identification Number (DIN) is invalid and loses its validity. The AO's order contained no DIN number in its body, and subsequent separate communication of DIN was deemed a superfluous exercise. The tribunal distinguished this from a mere mistake correctable under Section 292B of the Income Tax Act. Following the jurisdictional HC decision in CIT vs Brandix Mauritius Holdings Ltd., the tribunal ruled that communications relating to assessments without DIN have no legal standing per CBDT Circular 19/2019. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445233