https://www.taxtmi.com/caselaws?id=447244 The ITAT Delhi quashed an assessment order passed under sections 153C/143(3) for being issued without a Document Identification Number (DIN), violating CBDT Circular No.19/2019 which mandates DIN inclusion. The tribunal held that subsequent communication generating DIN cannot cure the original deficiency in the assessment order. Following the precedent set by Delhi HC in CIT (International Taxation) vs. Brandix Mauritius Holdings, the tribunal ruled in favor of the assessee, emphasizing that DIN requirement is mandatory and cannot be retrospectively satisfied. en-us Thu, 30 Nov 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447244 The ITAT Delhi quashed an assessment order passed under sections 153C/143(3) for being issued without a Document Identification Number (DIN), violating CBDT Circular No.19/2019 which mandates DIN inclusion. The tribunal held that subsequent communication generating DIN cannot cure the original deficiency in the assessment order. Following the precedent set by Delhi HC in CIT (International Taxation) vs. Brandix Mauritius Holdings, the tribunal ruled in favor of the assessee, emphasizing that DIN requirement is mandatory and cannot be retrospectively satisfied. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447244