https://www.taxtmi.com/caselaws?id=456900 The ITAT Pune held that an assessment order lacking a Document Identification Number (DIN) in its body was invalid and treated as never issued. The revenue failed to demonstrate that the case fell within exceptional circumstances under CBDT Circular No. 19/2019 or provide evidence of regularization for manual issuance. The communication violated mandatory compliance requirements, rendering the assessment order legally ineffective. The assessee's appeal was allowed, and the assessment order was deemed to have no legal effect. en-us Tue, 04 Jul 2023 00:00:00 +0530 Fri, 23 Aug 2024 12:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456900 The ITAT Pune held that an assessment order lacking a Document Identification Number (DIN) in its body was invalid and treated as never issued. The revenue failed to demonstrate that the case fell within exceptional circumstances under CBDT Circular No. 19/2019 or provide evidence of regularization for manual issuance. The communication violated mandatory compliance requirements, rendering the assessment order legally ineffective. The assessee's appeal was allowed, and the assessment order was deemed to have no legal effect. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456900