https://www.taxtmi.com/caselaws?id=801156 Section 292BA cures defects only in an assessment or assessment order and does not extend to an order passed under Section 201(1)/(1A). Proceedings under Section 201(1)/(1A) culminate in an order under that provision, not an assessment order; describing them as assessment-like in another context cannot expand Section 292BA. CBDT Circular No. 19/2019 requires departmental communications to quote a computer-generated Document Identification Number and treats non-compliance as invalidity. Consequently, failure to quote a DIN in a Section 201 order is a jurisdictional defect that Section 292BA cannot cure, rendering the order invalid. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801156 Section 292BA cures defects only in an assessment or assessment order and does not extend to an order passed under Section 201(1)/(1A). Proceedings under Section 201(1)/(1A) culminate in an order under that provision, not an assessment order; describing them as assessment-like in another context cannot expand Section 292BA. CBDT Circular No. 19/2019 requires departmental communications to quote a computer-generated Document Identification Number and treats non-compliance as invalidity. Consequently, failure to quote a DIN in a Section 201 order is a jurisdictional defect that Section 292BA cannot cure, rendering the order invalid. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801156