https://www.taxtmi.com/caselaws?id=445505 The ITAT Delhi held that a DRP order lacking a DIN number is invalid and deemed never to have been passed. The tribunal found that the DRP order contained no DIN number in its body without any explanation for this omission. A subsequent separate communication providing the DIN number was considered a superfluous exercise that could not cure the defect. Relying on Brandix Mauritius Holdings Ltd. and Circular No. 19/2019, the tribunal quashed the impugned DRP/AO order. The decision was made in favor of the assessee. en-us Mon, 06 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445505 The ITAT Delhi held that a DRP order lacking a DIN number is invalid and deemed never to have been passed. The tribunal found that the DRP order contained no DIN number in its body without any explanation for this omission. A subsequent separate communication providing the DIN number was considered a superfluous exercise that could not cure the defect. Relying on Brandix Mauritius Holdings Ltd. and Circular No. 19/2019, the tribunal quashed the impugned DRP/AO order. The decision was made in favor of the assessee. Case-Laws Income Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445505