https://www.taxtmi.com/caselaws?id=466442 Computer-generated Document Identification Number (DIN) requirements under CBDT Circular No. 19/2019 apply to approvals issued under section 153D and consequential assessments under section 153C read with section 143(3). The Circular treats communications that do not conform to the DIN requirement as invalid. Where a section 153D approval omits DIN, it is treated as a non-est communication, and an assessment founded on that approval is void from inception. On this basis, the affected assessment orders are set aside, making other substantive grounds academic. 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 Computer-generated Document Identification Number (DIN) requirements under CBDT Circular No. 19/2019 apply to approvals issued under section 153D and consequential assessments under section 153C read with section 143(3). The Circular treats communications that do not conform to the DIN requirement as invalid. Where a section 153D approval omits DIN, it is treated as a non-est communication, and an assessment founded on that approval is void from inception. On this basis, the affected assessment orders are set aside, making other substantive grounds academic. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466442