2023 (11) TMI 186

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....ted 17.01.2022 pertaining to AY 2017-18. 2. Although the assessee has raised many grounds. At the outset, the ld. Counsel for the assessee pressed ground no.4 that the Ld. Transfer Pricing Officer has issued the transfer pricing order u/s 92CA of the Act without quoting the mandatory DIN in conformity with para 2 and 3 of Circular No.19/2019 dated 14 August 2019. Further, it is plea that the order of the DRP is also without DIN. 3. We have heard both the parties and perused the record. The ld. Counsel for the assessee submitted that the TPO order doesn't bear DIN in the light of Circular No.19/2019 dated 14.08.2019. The said transfer pricing order is void-ab-initio. It is also submitted that DRP order also falls in the definition of commu....

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....it in following words "However, it has been brought to the notice of the Central Boa rd of Direct Taxes (the Board) that there have been some instances in which the notice, order, summons, letter and any correspondence (hereinafter referred to as "communication"). So the assessment order itself is a communication and all compliances expected have to be specific to the assessment order. 15.3 Coming back to the assessment orders, in fact as para no. 1 to 3.1 of the assessment order dated 09.08.2021 are considered they mention that notice u/s 153A of the Act was issued through ITBA portal. Subsequent notice u/s 143(2) of the Act was also issued through ITBA Portal. Thus, the notices for the purpose of assessment were issued through ITBA Port....