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2023 (11) TMI 388 - AT - Income TaxValidity of assessment order with no DIN mentioned - Revenue submitted that DIN was separately generated and it was informed to the assessee by a separate letter - HELD THAT:- CBDT has specifically stated that any communication without DIN shall be deemed to have never been issued. It means communication without DIN is void ab initio. The assessment order is treated as communication in Circular No.19/2019. In this case, the assessment order is dated 25.11.2019. The effective date of the Circular No.19/2019 was 1st October, 2019. Thus, the assessment order was issued after the 1st October, 2019. It is an admitted fact that there is no DIN mentioned in the order. DR submitted copy of a letter that DIN was subsequently generated on 28.11.2019 and communicated to the assessee. We asked ld.DR whether any written approval of Chief Commissioner of Income Tax was obtained for such letter as, as per Circular No.19/2019 any communication which is manually issued without DIN shall be issued with prior written approval of Chief Commissioner of Income Tax. However, no such approval was produced before us. As in the case of Ashok Commercial Enterprises [2023 (9) TMI 335 - BOMBAY HIGH COURT] has held that assessment order without DIN shall be treated as invalid and deemed never to have been issued. Thus assessment order is without DIN, it shall be treated as invalid and deemed never to have been issued. Decided in favour of assessee.
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