https://www.taxtmi.com/caselaws?id=447291 ITAT DELHI held that DRP directions issued without mentioning mandatory DIN in the order body are invalid, despite subsequent DIN generation being communicated separately. Following precedents from Delhi HC and Bombay HC, the tribunal ruled that CBDT Circular requirements mandate DIN inclusion in communication body unless exceptional circumstances exist with prior approval. Since Revenue failed to demonstrate exceptional circumstances for DIN omission, the DRP order and consequent assessment order under Section 143(3) read with Section 144C(13) were deemed invalid and never issued. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447291 ITAT DELHI held that DRP directions issued without mentioning mandatory DIN in the order body are invalid, despite subsequent DIN generation being communicated separately. Following precedents from Delhi HC and Bombay HC, the tribunal ruled that CBDT Circular requirements mandate DIN inclusion in communication body unless exceptional circumstances exist with prior approval. Since Revenue failed to demonstrate exceptional circumstances for DIN omission, the DRP order and consequent assessment order under Section 143(3) read with Section 144C(13) were deemed invalid and never issued. Case-Laws Income Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447291