https://www.taxtmi.com/caselaws?id=449477 The ITAT Delhi held that an assessment order framed under Section 143(3) read with Section 153C without a Document Identification Number (DIN) is invalid and void. Following the precedent in Nirmala Devi v. DCIT, the tribunal ruled that failure to comply with DIN requirements renders the assessment order nonest in law, as if never issued. The Board's circular mandates that manual communications require proper approval and must indicate exceptional circumstances. Since the assessment order did not conform to these requirements, it was declared null and void. The assessee's appeal was allowed. en-us Wed, 03 Jan 2024 00:00:00 +0530 Mon, 12 Feb 2024 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449477 The ITAT Delhi held that an assessment order framed under Section 143(3) read with Section 153C without a Document Identification Number (DIN) is invalid and void. Following the precedent in Nirmala Devi v. DCIT, the tribunal ruled that failure to comply with DIN requirements renders the assessment order nonest in law, as if never issued. The Board's circular mandates that manual communications require proper approval and must indicate exceptional circumstances. Since the assessment order did not conform to these requirements, it was declared null and void. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449477