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2023 (4) TMI 1235 - AT - Income TaxValidity of order u/s. 143(3) r.w.s.144C(13) without quoting DIN - acceptability of manual final assessment order without DIN - HELD THAT:- On perusal of the order u/s. 143(3) r.w.s.144C(13), it is noted that the order neither contains the DIN in the body of the order, nor contains the fact in the specific format as stated that the communication is issued manually without a DIN after obtaining the necessary approvals. Therefore we are of considered view that the impugned order is not in conformity with CBDT circular. The contention of the ld DR was that the failure to generate and allocate DIN in this case is a mistake or at best, a defect and/or an omission, which ought not to invalidate the assessment proceedings. Though there is no specific provision under the Act which mandates quoting of DIN, the intention of the legislature is very clear from the stringent language used in the circular that for the purpose of audit trail DIN is mandatory and without DIN any communication is deemed to have never been issued except for the exceptions contained therein. We are therefore unable to agree with this contention of the revenue. Appeal of assessee allowed.
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