https://www.taxtmi.com/caselaws?id=448511 ITAT Delhi held that assessment order u/s 143(3)/153A without mandatory DIN number is void ab initio and non est. Following Brandix Mauritius Holdings Ltd. and Abhinav Chaturvedi precedents, the tribunal ruled that absence of DIN number renders assessment order as never issued, vitiating all consequential proceedings. Despite no specific ground raised before CIT(A), CBDT Circular No.19/2019 being binding on revenue authorities necessitated treating assessment as void from inception. Decision favored assessee against revenue. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 19 Jan 2024 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448511 ITAT Delhi held that assessment order u/s 143(3)/153A without mandatory DIN number is void ab initio and non est. Following Brandix Mauritius Holdings Ltd. and Abhinav Chaturvedi precedents, the tribunal ruled that absence of DIN number renders assessment order as never issued, vitiating all consequential proceedings. Despite no specific ground raised before CIT(A), CBDT Circular No.19/2019 being binding on revenue authorities necessitated treating assessment as void from inception. Decision favored assessee against revenue. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448511