https://www.taxtmi.com/caselaws?id=466442 Approval of a draft assessment under search-related proceedings without recording a Document Identification Number (DIN) on the body of the statutory order is a fundamental defect that renders the order void and incapable of being cured under the procedural curability provision. The absence of DIN means the order is treated as never issued; consequently, an assessment passed under search-linked provisions is set aside when CBDT Circulars require DIN and the approval was given without it. The note follows High Court precedents upholding this principle and treats such orders as non est, allowing the assessee's appeal. en-us Mon, 22 Jul 2024 00:00:00 +0530 Mon, 09 Feb 2026 09:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466442 Approval of a draft assessment under search-related proceedings without recording a Document Identification Number (DIN) on the body of the statutory order is a fundamental defect that renders the order void and incapable of being cured under the procedural curability provision. The absence of DIN means the order is treated as never issued; consequently, an assessment passed under search-linked provisions is set aside when CBDT Circulars require DIN and the approval was given without it. The note follows High Court precedents upholding this principle and treats such orders as non est, allowing the assessee's appeal. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466442