https://www.taxtmi.com/caselaws?id=445970 ITAT Delhi held that an assessment order passed by AO without quoting Document Identification Number (DIN) is invalid, even if DIN was generated subsequently. Following Brandix Mauritius Holdings Ltd. precedent and Circular No. 19/2019, the Tribunal ruled that DIN must be generated prior to uploading the document and quoted before physical signing by AO. Subsequent DIN generation and intimation to assessee are inconsequential for assessment purposes. The impugned AO order was quashed as deemed never passed. Assessee's appeal was allowed. en-us Mon, 20 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 07:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445970 ITAT Delhi held that an assessment order passed by AO without quoting Document Identification Number (DIN) is invalid, even if DIN was generated subsequently. Following Brandix Mauritius Holdings Ltd. precedent and Circular No. 19/2019, the Tribunal ruled that DIN must be generated prior to uploading the document and quoted before physical signing by AO. Subsequent DIN generation and intimation to assessee are inconsequential for assessment purposes. The impugned AO order was quashed as deemed never passed. Assessee's appeal was allowed. Case-Laws Income Tax Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445970