Assessment Order Quashed: DRP Directions Invalid Without Document Identification Number; Section 292B Argument Rejected.

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....Validity assessment order - DRP issued directions (order) without quoting DIN - the argument advanced on behalf the revenue, that recourse can be taken to Section 292B of the Act, is untenable, having regard to the phraseology used in paragraph 4 of the circular 19/2019. - final assessment order quashed - AT....