https://www.taxtmi.com/caselaws?id=446596 ITAT Delhi held that an AO's order without a DIN number mentioned in its body is invalid and loses validity. The tribunal ruled that subsequent separate communication of DIN is superfluous and cannot cure the defect. Following Delhi HC precedent in Brandix Mauritius Holdings Ltd., communications without DIN have no legal standing under the 2019 Circular. The tribunal quashed the impugned AO order, deeming it never passed, and allowed the assessee's appeal, rejecting the department's argument about simultaneous DIN generation. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 06 Dec 2023 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446596 ITAT Delhi held that an AO's order without a DIN number mentioned in its body is invalid and loses validity. The tribunal ruled that subsequent separate communication of DIN is superfluous and cannot cure the defect. Following Delhi HC precedent in Brandix Mauritius Holdings Ltd., communications without DIN have no legal standing under the 2019 Circular. The tribunal quashed the impugned AO order, deeming it never passed, and allowed the assessee's appeal, rejecting the department's argument about simultaneous DIN generation. Case-Laws Income Tax Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446596