https://www.taxtmi.com/caselaws?id=448885 The ITAT Delhi quashed an assessment order passed under section 143(3) for failure to include a Document Identification Number (DIN) in the order body. The tribunal held that subsequent generation and uploading of DIN on ITBA systems cannot validate this deficiency, as CBDT Circular mandates DIN inclusion in the order body with reasons for non-issuance if passed manually. The decision was supported by HC rulings in Brandix Mauritious Holdings Ltd, Tata Medical Centre Trust, and Ashok Commercial Enterprises cases, establishing that retroactive DIN generation is insufficient to cure procedural violations. en-us Tue, 19 Dec 2023 00:00:00 +0530 Wed, 31 Jan 2024 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448885 The ITAT Delhi quashed an assessment order passed under section 143(3) for failure to include a Document Identification Number (DIN) in the order body. The tribunal held that subsequent generation and uploading of DIN on ITBA systems cannot validate this deficiency, as CBDT Circular mandates DIN inclusion in the order body with reasons for non-issuance if passed manually. The decision was supported by HC rulings in Brandix Mauritious Holdings Ltd, Tata Medical Centre Trust, and Ashok Commercial Enterprises cases, establishing that retroactive DIN generation is insufficient to cure procedural violations. Case-Laws Income Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448885