https://www.taxtmi.com/caselaws?id=311271 ITAT Kolkata held that an assessment order dated 22.04.2022 was invalid as it was passed manually without mentioning the Document Identification Number (DIN) in its body, with the relevant box left blank. The computation sheet and demand notice under section 156 also lacked DIN. Although DIN intimation was sent later on 18.01.2023, the tribunal ruled the assessment order was deemed never issued per CBDT Circular para 4, citing precedents from Delhi HC and Bombay HC. The appeal delay was condoned due to late DIN intimation. en-us Fri, 08 Sep 2023 00:00:00 +0530 Sat, 16 Dec 2023 10:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311271 ITAT Kolkata held that an assessment order dated 22.04.2022 was invalid as it was passed manually without mentioning the Document Identification Number (DIN) in its body, with the relevant box left blank. The computation sheet and demand notice under section 156 also lacked DIN. Although DIN intimation was sent later on 18.01.2023, the tribunal ruled the assessment order was deemed never issued per CBDT Circular para 4, citing precedents from Delhi HC and Bombay HC. The appeal delay was condoned due to late DIN intimation. Case-Laws Income Tax Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311271