https://www.taxtmi.com/caselaws?id=445905 ITAT Delhi held that DRP directions issued without mentioning DIN in the order body are invalid and non-est. The tribunal ruled that subsequent separate communication of DIN cannot cure this defect, as statutory mandate requires computer-generated DIN to be quoted in communication body from October 1, 2019. Following judicial precedents including Brandix Mauritius Holdings Ltd case, assessment orders based on such defective DRP directions were declared void and deemed never issued. Assessee's appeal was allowed. en-us Thu, 09 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445905 ITAT Delhi held that DRP directions issued without mentioning DIN in the order body are invalid and non-est. The tribunal ruled that subsequent separate communication of DIN cannot cure this defect, as statutory mandate requires computer-generated DIN to be quoted in communication body from October 1, 2019. Following judicial precedents including Brandix Mauritius Holdings Ltd case, assessment orders based on such defective DRP directions were declared void and deemed never issued. Assessee's appeal was allowed. Case-Laws Income Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445905