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2023 (10) TMI 268 - ITAT DELHIValidity of assessment order as not bearing the DIN number on its body -simultaneous DIN number was generated and communicated - HELD THAT:- As this bench is of considered view that simultaneous issue of the DIN number is insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of the communication. Ld. CIT(A) has made the issue look irrelevant without appreciating the seriousness attached to the issue by the Board, by declaring fatal consequences to the non mention of DIN in the body of communication itself. Thus the grounds taken up for discussion are decided in favour of the assessee. Remaining grounds become superfluous. The appeal is allowed.
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