https://www.taxtmi.com/caselaws?id=448823 The ITAT Delhi held that assessment orders without Document Identification Number (DIN) are invalid and deemed never issued per CBDT Circular dated 14/08/2019. The tribunal ruled that CBDT circulars are binding on revenue authorities without exception, and non-compliance vitiates the communication regardless of prejudice to the assessee. Subsequent generation of DIN through ITBA intimation cannot cure the defect as it is not part of the original assessment order. The assessment order lacking DIN has no legal foundation and becomes voidable at the assessee's instance, making it invalid ab initio. en-us Fri, 29 Dec 2023 00:00:00 +0530 Wed, 31 Jan 2024 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448823 The ITAT Delhi held that assessment orders without Document Identification Number (DIN) are invalid and deemed never issued per CBDT Circular dated 14/08/2019. The tribunal ruled that CBDT circulars are binding on revenue authorities without exception, and non-compliance vitiates the communication regardless of prejudice to the assessee. Subsequent generation of DIN through ITBA intimation cannot cure the defect as it is not part of the original assessment order. The assessment order lacking DIN has no legal foundation and becomes voidable at the assessee's instance, making it invalid ab initio. Case-Laws Income Tax Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448823