https://www.taxtmi.com/caselaws?id=311588 Income-tax communications issued after 01.10.2019 without a computer-generated DIN, and without recording the prescribed reasons, prior approval and related particulars in the body of the order, were held to be contrary to CBDT Circular No. 19/2019 and non-est in law. The Tribunal further held that later intimation of the DIN did not cure the defect, because validity must exist at the time of issuance. The additional legal ground was admitted as it arose from the record and needed no further factual enquiry, and the impugned orders were treated as never having been issued. en-us Tue, 31 Oct 2023 00:00:00 +0530 Thu, 04 Jan 2024 05:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311588 Income-tax communications issued after 01.10.2019 without a computer-generated DIN, and without recording the prescribed reasons, prior approval and related particulars in the body of the order, were held to be contrary to CBDT Circular No. 19/2019 and non-est in law. The Tribunal further held that later intimation of the DIN did not cure the defect, because validity must exist at the time of issuance. The additional legal ground was admitted as it arose from the record and needed no further factual enquiry, and the impugned orders were treated as never having been issued. Case-Laws Income Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311588