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<h1>Calcutta High Court Upholds Strict DIN Compliance in Tax Orders, Citing CBDT Circular No. 19/2019 Violation.</h1> The Calcutta High Court addressed the compliance of the Document Identification Number (DIN) in tax communications, focusing on procedural adherence. The appeal contested an Income Tax Appellate Tribunal decision that quashed an order for lacking a DIN, despite it being mentioned in an accompanying intimation letter. The Tribunal ruled that the absence of the DIN in the substantive order violated CBDT Circular No. 19/2019, rendering the order invalid. The High Court dismissed the appeal, emphasizing strict compliance with procedural requirements. A related Supreme Court stay indicates potential reevaluation of procedural rigidity in tax law.