https://www.taxtmi.com/highlights?id=96154 The sole issue is validity of reassessment where notices under section 143(2) were issued manually without a computer-generated DIN. Relying on the CBDT circular making DIN mandatory from 01.10.2019 and permitting manual issue only with recorded reasons and prior written approval of CCIT/DGIT, the tribunal found Revenue could not produce recorded reasons or prior approval. Consequently the 143(2) communications are invalid and deemed never issued; assumption of jurisdiction under section 148 is vitiated and reassessment is quashed as void ab initio. - ITAT en-us Mon, 19 Jan 2026 07:36:44 +0530 Mon, 19 Jan 2026 07:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96154 The sole issue is validity of reassessment where notices under section 143(2) were issued manually without a computer-generated DIN. Relying on the CBDT circular making DIN mandatory from 01.10.2019 and permitting manual issue only with recorded reasons and prior written approval of CCIT/DGIT, the tribunal found Revenue could not produce recorded reasons or prior approval. Consequently the 143(2) communications are invalid and deemed never issued; assumption of jurisdiction under section 148 is vitiated and reassessment is quashed as void ab initio. - ITAT Highlights Income Tax Mon, 19 Jan 2026 07:36:44 +0530 https://www.taxtmi.com/highlights?id=96154