Assessment orders set aside for missing DIN; respondent may restart assessment with fresh notice and assigned DIN; attachment vacated

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....The HC disposed of the writ petition and set aside the impugned assessment orders dated 26.04.2024 and 18.09.2024 issued by the 1st respondent for non-inclusion of a DIN, holding such omission vitiates the proceedings. The 1st respondent is granted liberty to recommence assessment proceedings, subject to issuing fresh notice to the petitioner and assigning a DIN to resultant orders. Concurrently, the order of bank attachment for recovery of dues stands vacated. No costs imposed.....