https://www.taxtmi.com/caselaws?id=785172 From 01.10.2019 issuance of communications required a computer-generated Document Identification Number; manual issuance was permissible only when technical difficulties prevented DIN generation, provided reasons were recorded in writing and prior written approval of the Chief Commissioner/Director General was obtained. Notices issued under section 143(2) without such recorded reasons and prior approval are invalid and deemed never issued. Consequentially, any assumption of jurisdiction under section 148 for reassessment based on such defective 143(2) notices is vitiated and the reassessment proceedings are void ab initio. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785172 From 01.10.2019 issuance of communications required a computer-generated Document Identification Number; manual issuance was permissible only when technical difficulties prevented DIN generation, provided reasons were recorded in writing and prior written approval of the Chief Commissioner/Director General was obtained. Notices issued under section 143(2) without such recorded reasons and prior approval are invalid and deemed never issued. Consequentially, any assumption of jurisdiction under section 148 for reassessment based on such defective 143(2) notices is vitiated and the reassessment proceedings are void ab initio. Case-Laws Income Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785172