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2023 (11) TMI 502 - AT - Income TaxValidity of DRP order issued without a DIN - simultaneous DIN number was generated through separate communication - HELD THAT - A perusal of the DRP order shows that it is clear in the body of DRP order no DIN number is mentioned nor there is any reason of not mentioning the DIN number in order of the DRP. Is such a situation the DRP order will lose its validity. Subsequent separate communication of DIN is a superfluous exercise. As relying on Brandix Mauritius Holdings Ltd. 2023 (4) TMI 579 - DELHI HIGH COURT and in terms of paragraph 4 of the circular No. 19/2019 dated 14.08.2019 we hold that the impugned DRP order is invalid and shall be deemed to have never been passed. Accordingly we quash the impugned DRP/AO order. Further the issue that a simultaneous DIN number was generated and communicated have been considered by Co-ordinate Bench of the Tribunal in the case of Abhimanyu Chaturvedi 2023 (8) TMI 378 - ITAT DELHI which says forwarding of the intimation of generation of the DIN in ITBA is only a subsequent action and that is not part of assessment order. The manner in which the word communication is defined shows every notice order summons letter and any correspondence from Tax authorities should have a DIN quoted and it is for this reason that the Intimation issued about the DIN of assessment order itself has a DIN quoted on it. The generation of DIN subsequently and generation of intimation to be sent to assessee are of no consequence for the purpose of assessment and raising the demand.- Decided in favour of assessee.
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