https://www.taxtmi.com/caselaws?id=446106 ITAT Delhi held that DRP orders passed without quoting Document Identification Number (DIN) are invalid in law. Following CBDT Circular No. 19/2019 and precedent in Brandix Mauritius Holdings Ltd., the tribunal ruled that orders/communications issued without DIN on the order body are not valid. Consequently, DRP directions under Section 144C(5) for assessment years 2019-20 and 2020-21 were deemed bad in law. The final assessment orders passed by AO under Section 143(3) read with Section 144C(13) pursuant to such invalid DRP directions were also held bad in law. Assessee's appeal was allowed. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446106 ITAT Delhi held that DRP orders passed without quoting Document Identification Number (DIN) are invalid in law. Following CBDT Circular No. 19/2019 and precedent in Brandix Mauritius Holdings Ltd., the tribunal ruled that orders/communications issued without DIN on the order body are not valid. Consequently, DRP directions under Section 144C(5) for assessment years 2019-20 and 2020-21 were deemed bad in law. The final assessment orders passed by AO under Section 143(3) read with Section 144C(13) pursuant to such invalid DRP directions were also held bad in law. Assessee's appeal was allowed. Case-Laws Income Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446106