https://www.taxtmi.com/caselaws?id=471539 CBDT Circular No. 19/2019 requires a computer-generated Document Identification Number (DIN) in communications relating to assessments and approvals. A communication without DIN is permitted only where prescribed exceptional conditions are met, including recorded reasons, prior approval and specified disclosure. Approval under section 153D lacking both DIN and the required particulars for a manual communication is non-compliant, invalid and deemed never issued. Consequently, an assessment founded on that approval cannot survive and is liable to be quashed. en-us Wed, 20 Dec 2023 00:00:00 +0530 Tue, 08 Sep 2026 17:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471539 CBDT Circular No. 19/2019 requires a computer-generated Document Identification Number (DIN) in communications relating to assessments and approvals. A communication without DIN is permitted only where prescribed exceptional conditions are met, including recorded reasons, prior approval and specified disclosure. Approval under section 153D lacking both DIN and the required particulars for a manual communication is non-compliant, invalid and deemed never issued. Consequently, an assessment founded on that approval cannot survive and is liable to be quashed. Case-Laws Income Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471539