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<h1>Supreme Court to Review Tax Order Validity Over Missing Document Identification Number Compliance Per CBDT Circular.</h1> A legal dispute concerning a tax assessment order's validity due to the absence of a Document Identification Number (DIN) has reached the Supreme Court. The Income Tax Appellate Tribunal (ITAT) and the Delhi High Court previously deemed the order invalid, as it failed to comply with the Central Board of Direct Taxes (CBDT) Circular mandating DIN for transparency and audit trail purposes. The Supreme Court has stayed these decisions, indicating further examination of the procedural compliance's impact on the assessment order's validity. This case underscores the importance of procedural adherence in tax administration and its potential legal ramifications.