https://www.taxtmi.com/caselaws?id=448145 ITAT Nagpur held that CIT's revision order without DIN number was void and invalid. Following CBDT Circular No.19 of 2019, orders without DIN are deemed never issued and cannot be cured under section 292B. The tribunal relied on Ashok Commercial Enterprises case establishing that DIN absence renders orders invalid. Appeal delay of 581 days was condoned due to Covid-19 pandemic period exclusion as per SC directions in Cognizance for Extension of Limitation cases. en-us Tue, 31 Oct 2023 00:00:00 +0530 Thu, 11 Jan 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448145 ITAT Nagpur held that CIT's revision order without DIN number was void and invalid. Following CBDT Circular No.19 of 2019, orders without DIN are deemed never issued and cannot be cured under section 292B. The tribunal relied on Ashok Commercial Enterprises case establishing that DIN absence renders orders invalid. Appeal delay of 581 days was condoned due to Covid-19 pandemic period exclusion as per SC directions in Cognizance for Extension of Limitation cases. Case-Laws Income Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448145