https://www.taxtmi.com/caselaws?id=445754 The ITAT Delhi allowed the introduction of an additional ground challenging the validity of assessment orders passed without Document Identification Number (DIN). Following CBDT Circular dated 14.8.2019, which mandated quoting computer-generated DIN in all communications and orders, the Tribunal found that orders lacking DIN were invalid. The Revenue's argument regarding exceptional circumstances was rejected as no such reasons were recorded. The decision was supported by coordinate bench precedents, particularly Brandix Mauritius Holdings Ltd., which was confirmed by Delhi HC, establishing that non-compliance with DIN requirements renders assessment orders invalid. en-us Wed, 15 Nov 2023 00:00:00 +0530 Wed, 31 Jan 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445754 The ITAT Delhi allowed the introduction of an additional ground challenging the validity of assessment orders passed without Document Identification Number (DIN). Following CBDT Circular dated 14.8.2019, which mandated quoting computer-generated DIN in all communications and orders, the Tribunal found that orders lacking DIN were invalid. The Revenue's argument regarding exceptional circumstances was rejected as no such reasons were recorded. The decision was supported by coordinate bench precedents, particularly Brandix Mauritius Holdings Ltd., which was confirmed by Delhi HC, establishing that non-compliance with DIN requirements renders assessment orders invalid. Case-Laws Income Tax Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445754