https://www.taxtmi.com/caselaws?id=445611 The ITAT Delhi held that a DRP order issued without a DIN number is invalid and loses its validity. The tribunal found that subsequent separate communication of the DIN number is a superfluous exercise and does not cure the defect. Relying on Brandix Mauritius Holdings Ltd. and Circular No. 19/2019, the tribunal quashed the impugned DRP/AO order, holding it shall be deemed to have never been passed. The case was decided in favor of the assessee. en-us Thu, 09 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445611 The ITAT Delhi held that a DRP order issued without a DIN number is invalid and loses its validity. The tribunal found that subsequent separate communication of the DIN number is a superfluous exercise and does not cure the defect. Relying on Brandix Mauritius Holdings Ltd. and Circular No. 19/2019, the tribunal quashed the impugned DRP/AO order, holding it shall be deemed to have never been passed. The case was decided in favor of the assessee. Case-Laws Income Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445611