https://www.taxtmi.com/caselaws?id=462563 The Tribunal set aside an assessment order passed under section 153A after finding the statutory approval under section 153D invalid due to absence of Document Identification Number (DIN). The approval memo dated 12.05.2021 by Additional Commissioner lacked DIN as mandated by CBDT Circular No. 19/2019. Following precedent in Finesse International Design case, the Tribunal held DIN requirement is mandatory, not merely procedural. The absence rendered the approval non-est in law, making the consequent assessment order void ab initio. The Tribunal rejected Revenue's argument that missing DIN was technical lapse without prejudice, emphasizing strict compliance with CBDT requirements for traceability and authenticity of communications. en-us Tue, 02 Jan 2024 00:00:00 +0530 Tue, 01 Jul 2025 15:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462563 The Tribunal set aside an assessment order passed under section 153A after finding the statutory approval under section 153D invalid due to absence of Document Identification Number (DIN). The approval memo dated 12.05.2021 by Additional Commissioner lacked DIN as mandated by CBDT Circular No. 19/2019. Following precedent in Finesse International Design case, the Tribunal held DIN requirement is mandatory, not merely procedural. The absence rendered the approval non-est in law, making the consequent assessment order void ab initio. The Tribunal rejected Revenue's argument that missing DIN was technical lapse without prejudice, emphasizing strict compliance with CBDT requirements for traceability and authenticity of communications. Case-Laws Income Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462563