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2023 (11) TMI 802 - ITAT DELHIDRP directions communicated without mentioning DIN - whether a curable defect? - HELD THAT:- It mandates that on or after 1st day of October, 2019, no communication will be issued without a computer generated DIN, which has to be quoted in the body of the communication - HELD THAT:- This issue of quashing of the order owing to absence of quoting of mandatory DIN by the Officers in their orders stands adjudicated by the Co-ordinate Bench of ITAT in the case of Sh. Rajesh Chaudhary [2023 (11) TMI 737 - ITAT DELHI] as held that any communication, which is not in conformity with paragraphs 2 and 3 of the circular shall be treated as invalid and shall be deemed to have never been issued. In the absence of any material change in the factual matrix, legal proposition and in the circular no. 19 of the CBDT, we hereby hold that the Assessment Orders have to be declared as non-est and deemed to have never been issued.
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