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2023 (11) TMI 1224 - AT - Income TaxAssessment order without quoting DIN - HELD THAT:- The object and purpose of the issuance of the 2019 Circular, inter alia, was to create an adult trail. Therefore, the communication relating to assessments, appeals, orders etcetra which find mention in paragraph 2 of the 2019 Circular albeit without DIN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 Circular. Assessee appeal allowed.
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