https://www.taxtmi.com/caselaws?id=447195 The ITAT Mumbai ruled in favor of the assessee, setting aside the assessment order due to non-compliance with CBDT Circular No.19 of 2019, which mandates the inclusion of a Document Identification Number (DIN) in all assessment communications. The absence of DIN rendered the order invalid. Consequently, the Revenue's appeal was dismissed, and the assessee's cross objection was allowed. The decision underscores the importance of adhering to procedural requirements to ensure transparency and accountability in tax assessments. en-us Mon, 18 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447195 The ITAT Mumbai ruled in favor of the assessee, setting aside the assessment order due to non-compliance with CBDT Circular No.19 of 2019, which mandates the inclusion of a Document Identification Number (DIN) in all assessment communications. The absence of DIN rendered the order invalid. Consequently, the Revenue's appeal was dismissed, and the assessee's cross objection was allowed. The decision underscores the importance of adhering to procedural requirements to ensure transparency and accountability in tax assessments. Case-Laws Income Tax Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447195