https://www.taxtmi.com/caselaws?id=447190 The ITAT Delhi held that an assessment order passed under section 143(3) without a Document Identification Number (DIN) as mandated by CBDT Circular 19/2019 was invalid. The circular required all communications to have DIN generated from ITBA system, with exceptional manual communications requiring prior written approval and regularization within 15 working days. Following the Bombay HC precedent in Ashok Commercial Enterprise, the tribunal ruled that subsequent DIN generation cannot cure the initial non-compliance with mandatory requirements, rendering the assessment order invalid and deemed never to have been issued. en-us Thu, 30 Nov 2023 00:00:00 +0530 Wed, 20 Dec 2023 09:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447190 The ITAT Delhi held that an assessment order passed under section 143(3) without a Document Identification Number (DIN) as mandated by CBDT Circular 19/2019 was invalid. The circular required all communications to have DIN generated from ITBA system, with exceptional manual communications requiring prior written approval and regularization within 15 working days. Following the Bombay HC precedent in Ashok Commercial Enterprise, the tribunal ruled that subsequent DIN generation cannot cure the initial non-compliance with mandatory requirements, rendering the assessment order invalid and deemed never to have been issued. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447190