https://www.taxtmi.com/caselaws?id=445846 The ITAT Delhi held that assessment orders issued without mentioning computer-generated DIN after October 1, 2019 are invalid and deemed never issued. The AO failed to provide reasons for omitting DIN or mention approval from competent authority as required by the circular. Following the circular's clear mandate and judicial precedents including Brandix Mauritius Holdings Ltd, the tribunal declared the assessment orders as non-est, treating them as if they were never issued due to non-compliance with mandatory DIN requirements. en-us Wed, 18 Oct 2023 00:00:00 +0530 Tue, 21 Nov 2023 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445846 The ITAT Delhi held that assessment orders issued without mentioning computer-generated DIN after October 1, 2019 are invalid and deemed never issued. The AO failed to provide reasons for omitting DIN or mention approval from competent authority as required by the circular. Following the circular's clear mandate and judicial precedents including Brandix Mauritius Holdings Ltd, the tribunal declared the assessment orders as non-est, treating them as if they were never issued due to non-compliance with mandatory DIN requirements. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445846