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2023 (4) TMI 941 - AT - Income TaxRectification of mistake u/s 254 - Validity of Revision order u/s 263 without mentioning DIN - manual order upload functionality, a DIN is generated and such manual order is communicated to the concerned assessee automatically through registered email along with a DIN intimation letter - Non satisfaction of compliance requirement of the CBDT circular - order under section 263 is passed manually and its body does not contain DIN nor any notation in the prescribed format that it is issued manually without quoting DIN by obtaining prior approval of Chief Commissioner/Director General - HELD THAT:- On a specific query by the Bench to the ld. Senior DR to point out how a DIN intimation letter along with the manual order as explained by ld. CIT(Exemption) in his reply fulfils the categorical requirement mandated by CBDT circular in its para 2 that the body of the communication (order u/s 263 in the present case) must contain the fact that the communication is issued manually without a DIN and the date of obtaining of the written approval of the Chief Commissioner/Director General of Income-tax for issue of manual communication in the prescribed format, nothing was placed to substantiate the same. Revenue has sought to rectify the order by submitting in its miscellaneous application that “the DIN Number has been generated on 3103/2021 while passing the order”. We understand that powers u/s 254(2) are limited only to rectify/correct any mistake apparent from the records. We do not find any mistake apparent from record in the order passed by the Bench, more particularly when nothing could be brought on record by the Revenue on specific queries made by the bench in reference to compliance requirements mandated by the CBDT circular no. 19/2019 dated 14.08.2019. Accordingly, miscellaneous application by the Revenue is dismissed.
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