https://www.taxtmi.com/caselaws?id=448290 ITAT Ahmedabad held that revision proceedings initiated by PCIT without quoting Document Identification Number (DIN) in show cause notice and revision order were invalid. Despite DIN being communicated to assessee next day, none of the exceptional circumstances under CBDT Circular 19/2019 existed to justify non-quoting of DIN. PCIT failed to obtain prior written approval from Chief Commissioner for manual communication and violated mandatory circular requirements. Since CBDT circulars are binding on revenue authorities, entire revision proceedings deemed never initiated. Assessee's appeal allowed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448290 ITAT Ahmedabad held that revision proceedings initiated by PCIT without quoting Document Identification Number (DIN) in show cause notice and revision order were invalid. Despite DIN being communicated to assessee next day, none of the exceptional circumstances under CBDT Circular 19/2019 existed to justify non-quoting of DIN. PCIT failed to obtain prior written approval from Chief Commissioner for manual communication and violated mandatory circular requirements. Since CBDT circulars are binding on revenue authorities, entire revision proceedings deemed never initiated. Assessee's appeal allowed. Case-Laws Income Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448290