https://www.taxtmi.com/caselaws?id=456386 The ITAT Hyderabad dismissed the Revenue's appeal, holding that a revision order passed under section 143(3) read with section 263 without quoting a Document Identification Number (DIN) was invalid. The tribunal found that the order dated 20/12/2019 failed to comply with mandatory circular requirements effective from 01/10/2019 requiring computer-generated DIN to be quoted in all communications. The Revenue neither generated the DIN nor provided reasons for the exception as prescribed. Following the Delhi HC precedent in CIT vs. Brandix Mauritius Holdings Ltd., the tribunal ruled that non-compliance with DIN requirements renders the communication invalid and deemed never to have been issued, making the revision order ineffective. en-us Fri, 13 Oct 2023 00:00:00 +0530 Mon, 22 Jul 2024 20:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456386 The ITAT Hyderabad dismissed the Revenue's appeal, holding that a revision order passed under section 143(3) read with section 263 without quoting a Document Identification Number (DIN) was invalid. The tribunal found that the order dated 20/12/2019 failed to comply with mandatory circular requirements effective from 01/10/2019 requiring computer-generated DIN to be quoted in all communications. The Revenue neither generated the DIN nor provided reasons for the exception as prescribed. Following the Delhi HC precedent in CIT vs. Brandix Mauritius Holdings Ltd., the tribunal ruled that non-compliance with DIN requirements renders the communication invalid and deemed never to have been issued, making the revision order ineffective. Case-Laws Income Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456386