https://www.taxtmi.com/caselaws?id=461150 A sanction relied upon by the Revenue lacked a Document Identification Number, and the Court applied Circular No. 19/2019 dated 14.08.2019 to hold that a document issued without DIN is invalid and is to be treated as never having been issued. On that basis, the sanction could not support the impugned order, making the order liable to be quashed and set aside. en-us Thu, 15 Feb 2024 00:00:00 +0530 Mon, 17 Mar 2025 19:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461150 A sanction relied upon by the Revenue lacked a Document Identification Number, and the Court applied Circular No. 19/2019 dated 14.08.2019 to hold that a document issued without DIN is invalid and is to be treated as never having been issued. On that basis, the sanction could not support the impugned order, making the order liable to be quashed and set aside. Case-Laws Income Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461150