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2023 (7) TMI 788 - AT - Income TaxValidity of order passed by DRP w/o mentioning DIN / Document Identification Number - HELD THAT:- As relying on Intrado EC India Private Ltd. [2023 (1) TMI 18 - ITAT BANGALORE] since the DIN was not mentioned in DRP order which was mandatory as per CBDT Circular No.19 & in view of the facts noted above in regard to communications done with the assessee, we hold that the DRP directions is invalid in the eyes of law and shall be deemed to have never been issued. Appeal of assessee allowed.
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