https://www.taxtmi.com/caselaws?id=762448 The ITAT Amritsar quashed assessment orders and demand notices issued without Document Identification Numbers (DIN) as required by CBDT Circular 19/2019. The tribunal held that assessment order under sections 144/147 and demand notice under section 156 were legally invalid due to absence of DIN numbers in the documents. Additionally, the section 148 notice was quashed for lack of proper application of mind by authorities, citing discrepancies between recorded reasons and approval regarding escaped income quantum. The assessee's appeal was allowed, with all impugned orders ceasing to have legal effect. en-us Fri, 18 Oct 2024 00:00:00 +0530 Tue, 24 Feb 2026 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762448 The ITAT Amritsar quashed assessment orders and demand notices issued without Document Identification Numbers (DIN) as required by CBDT Circular 19/2019. The tribunal held that assessment order under sections 144/147 and demand notice under section 156 were legally invalid due to absence of DIN numbers in the documents. Additionally, the section 148 notice was quashed for lack of proper application of mind by authorities, citing discrepancies between recorded reasons and approval regarding escaped income quantum. The assessee's appeal was allowed, with all impugned orders ceasing to have legal effect. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762448