https://www.taxtmi.com/acts?id=53956 Assessments under the Income-tax Act are not to be treated as invalid merely because of a mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by that number in any manner. The provision clarifies the application of section 292B and overrides contrary judicial references, so that technical irregularities in quoting the DIN do not by themselves invalidate the assessment. en-us Wed, 01 Apr 2026 12:19:16 +0530 Wed, 01 Apr 2026 12:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53956 Assessments under the Income-tax Act are not to be treated as invalid merely because of a mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by that number in any manner. The provision clarifies the application of section 292B and overrides contrary judicial references, so that technical irregularities in quoting the DIN do not by themselves invalidate the assessment. Act-Rules Income Tax Wed, 01 Apr 2026 12:19:16 +0530 https://www.taxtmi.com/acts?id=53956