https://www.taxtmi.com/caselaws?id=447757 ITAT Chandigarh held that assessment orders issued under section 148 without Document Identification Number (DIN) mentioned in the order body are invalid and deemed never to have been issued. The tribunal ruled that non-mentioning of DIN is not a defect curable under section 292B and violates CBDT Circular 19/2019. Following consistent decisions across various tribunal benches and HC precedents including Tata Medical Centre Trust and Brandix Mauritius Holding Ltd., the tribunal set aside the section 147 read with 143(3) order as non-est in law, deciding in favor of the assessee. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 05 Aug 2024 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447757 ITAT Chandigarh held that assessment orders issued under section 148 without Document Identification Number (DIN) mentioned in the order body are invalid and deemed never to have been issued. The tribunal ruled that non-mentioning of DIN is not a defect curable under section 292B and violates CBDT Circular 19/2019. Following consistent decisions across various tribunal benches and HC precedents including Tata Medical Centre Trust and Brandix Mauritius Holding Ltd., the tribunal set aside the section 147 read with 143(3) order as non-est in law, deciding in favor of the assessee. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447757