https://www.taxtmi.com/caselaws?id=755113 ITAT Chennai held that DRP orders passed without valid computer-generated DIN are invalid and non-est. The tribunal rejected revenue's arguments that DRP directions are internal communications exempt from CBDT Circular No.19/2019, ruling that DRP is an income-tax authority bound by CBDT circulars. The court found no merit in revenue's claim that electronic orders don't require DIN, noting other DRP offices successfully generate DIN numbers. Since DRP directions were deemed never issued due to missing DIN, final assessment orders passed pursuant to such invalid directions under section 144C(13) were held void ab-initio and liable to be quashed. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 05 Jul 2024 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755113 ITAT Chennai held that DRP orders passed without valid computer-generated DIN are invalid and non-est. The tribunal rejected revenue's arguments that DRP directions are internal communications exempt from CBDT Circular No.19/2019, ruling that DRP is an income-tax authority bound by CBDT circulars. The court found no merit in revenue's claim that electronic orders don't require DIN, noting other DRP offices successfully generate DIN numbers. Since DRP directions were deemed never issued due to missing DIN, final assessment orders passed pursuant to such invalid directions under section 144C(13) were held void ab-initio and liable to be quashed. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755113