https://www.taxtmi.com/caselaws?id=448886 The ITAT Delhi held that assessment orders without Document Identification Number (DIN) mentioned on the body are invalid and deemed never issued, as per CBDT Circular dated 14/08/2019. The tribunal ruled that Board circulars are binding on revenue authorities without exception, and non-compliance with DIN requirements is not merely a procedural violation but vitiates the entire communication. The subsequent generation of DIN in ITBA system cannot cure this defect as it is only a post-assessment action. The assessment order becomes voidable at the assessee's instance regardless of proving prejudice. Decision favored the assessee against revenue. en-us Fri, 29 Dec 2023 00:00:00 +0530 Thu, 01 Feb 2024 07:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448886 The ITAT Delhi held that assessment orders without Document Identification Number (DIN) mentioned on the body are invalid and deemed never issued, as per CBDT Circular dated 14/08/2019. The tribunal ruled that Board circulars are binding on revenue authorities without exception, and non-compliance with DIN requirements is not merely a procedural violation but vitiates the entire communication. The subsequent generation of DIN in ITBA system cannot cure this defect as it is only a post-assessment action. The assessment order becomes voidable at the assessee's instance regardless of proving prejudice. Decision favored the assessee against revenue. Case-Laws Income Tax Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448886