Reassessment Order u/s 147 Valid Despite Not Being Online; DIN Issued and Hard Copy Sent Manually.

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....Validity of reassessment order u/s 147 - order was not uploaded online - Procedure followed by the revenue in time barring assessments is that while the order may not be uploaded immediately, a DIN number is generated and the order of assessment sent manually. In the present case, the DIN number appears to have been issued on 28.12.2019 and the assessment order in hard copy issued on the same date franked by the post office on 30.12.2019 and served upon the assessee on 02.01.2020, (though returned) with the endorsement 'left'. - Since the order has been received only now, appeal to be filed within 30 days - HC....