https://www.taxtmi.com/caselaws?id=773296 Madras HC upheld ITAT's decision quashing assessment orders under Section 144C(13) for non-compliance with DIN generation circular requirements. The DRP proceedings were invalid as handwritten DIN lacked proper approval and specified reasons as mandated. Court noted DIN interpolation in DRP proceedings, with different numbers appearing in communications dated before DIN generation. HC rejected revenue's appeal, criticized assessing officer for non-compliance causing revenue loss, and imposed Rs. 1 lakh costs on appellant payable to PM CARES Fund for false claims regarding DIN generation timeline. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 12:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773296 Madras HC upheld ITAT's decision quashing assessment orders under Section 144C(13) for non-compliance with DIN generation circular requirements. The DRP proceedings were invalid as handwritten DIN lacked proper approval and specified reasons as mandated. Court noted DIN interpolation in DRP proceedings, with different numbers appearing in communications dated before DIN generation. HC rejected revenue's appeal, criticized assessing officer for non-compliance causing revenue loss, and imposed Rs. 1 lakh costs on appellant payable to PM CARES Fund for false claims regarding DIN generation timeline. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773296