https://www.taxtmi.com/caselaws?id=447516 The ITAT Delhi held that an AO's order without a DIN number mentioned in its body loses validity. The tribunal found no DIN number or reason for its absence in the assessment order. Subsequent separate communication of DIN was deemed superfluous. Citing Supreme Court precedent favoring assessee-friendly interpretation when two views are possible, and Delhi HC ruling that no income tax communication should be issued without computer-generated DIN after October 1, 2019, the tribunal decided against revenue. en-us Tue, 26 Dec 2023 00:00:00 +0530 Thu, 28 Dec 2023 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447516 The ITAT Delhi held that an AO's order without a DIN number mentioned in its body loses validity. The tribunal found no DIN number or reason for its absence in the assessment order. Subsequent separate communication of DIN was deemed superfluous. Citing Supreme Court precedent favoring assessee-friendly interpretation when two views are possible, and Delhi HC ruling that no income tax communication should be issued without computer-generated DIN after October 1, 2019, the tribunal decided against revenue. Case-Laws Income Tax Tue, 26 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447516