https://www.taxtmi.com/caselaws?id=795148 DIN is mandatory to ensure the authenticity and traceability of departmental communications. Under the ITBA process for manually prepared orders, uploading may communicate an order before DIN generation, followed by an authenticated intimation that states the order's DIN and encloses the order. Read purposively with the relevant instruction, this sequence sufficiently complies with the DIN requirement and does not require prior approval applicable to manual issuance without DIN. A manual insertion of the intimation-letter DIN in place of the order DIN is a typographical error where the accompanying intimation correctly identifies the order and its DIN. An order is invalid only if no DIN is generated or communicated. en-us Tue, 07 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795148 DIN is mandatory to ensure the authenticity and traceability of departmental communications. Under the ITBA process for manually prepared orders, uploading may communicate an order before DIN generation, followed by an authenticated intimation that states the order's DIN and encloses the order. Read purposively with the relevant instruction, this sequence sufficiently complies with the DIN requirement and does not require prior approval applicable to manual issuance without DIN. A manual insertion of the intimation-letter DIN in place of the order DIN is a typographical error where the accompanying intimation correctly identifies the order and its DIN. An order is invalid only if no DIN is generated or communicated. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795148