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2023 (8) TMI 1403 - ITAT INDOREOrder passed u/s 154 does not bear DIN - HELD THAT:- As decided in [2023 (4) TMI 579 - DELHI HIGH COURT] Hon’ble Delhi High Court assessment order without DIN can have no standing in law. Further an identical issue has been considered by the Hon’ble Supreme Court in case of Pradeep Goyal vs. UOI [2022 (8) TMI 216 - SUPREME COURT] Accordingly when the AO has not followed the procedure as provided in the circular no.19 of 2019 in para 2 then even if the present case falls in the exceptions under para 3(v) being no PAN case the order passed by the AO u/s 154 is invalid. The subsequent generation of DIN by the AO on 14th October 2019 would not change the illegality of the order when the procedure provided under para 2 of the circular is not followed by the AO. Hence following the earlier decision of this tribunal as well as the decision of the Hon’ble Delhi High Court in case of CIT vs. Brandix Mauritius Holdings Ltd., [2023 (4) TMI 579 - DELHI HIGH COURT] the impugned order passed by the AO u/s 154 of the Act is invalid and the same is quashed. Appeal filed by the assesse is allowed.
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