https://www.taxtmi.com/caselaws?id=447022 ITAT Delhi quashed an assessment order passed under section 153A after finding that the Addl. CIT's approval under section 153D lacked a Document Identification Number (DIN) as required by CBDT Circular 19/2019. The tribunal held that following Delhi HC precedent in CIT vs. Brandix Mauritius Holdings Ltd., any communication by income tax authorities without DIN has no legal standing. Since the approval under section 153D was invalid without DIN, the subsequent assessment order based on such approval was deemed without sanction of law. The demand notice under section 156 was also nullified. The assessee's appeal was allowed. en-us Wed, 13 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447022 ITAT Delhi quashed an assessment order passed under section 153A after finding that the Addl. CIT's approval under section 153D lacked a Document Identification Number (DIN) as required by CBDT Circular 19/2019. The tribunal held that following Delhi HC precedent in CIT vs. Brandix Mauritius Holdings Ltd., any communication by income tax authorities without DIN has no legal standing. Since the approval under section 153D was invalid without DIN, the subsequent assessment order based on such approval was deemed without sanction of law. The demand notice under section 156 was also nullified. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447022