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2024 (1) TMI 156 - AT - Income TaxValidity of assessment order u/s 148 with no DIN mentioned - HELD THAT:- Non-mentioning of DIN on the body of the order is not a defect curable u/s 292B and in the absence of a DIN on the body of the order, the said order is deemed to never have been issued We find that there is consistent view taken across various Benches of the Tribunal starting from the Calcutta Bench in case of Tata Medical Centre Trust [2023 (9) TMI 1324 - CALCUTTA HIGH COURT], Brandix Mauritius Holding Ltd. [2022 (11) TMI 34 - ITAT DELHI], Pratap Singh Yadav [2023 (6) TMI 270 - ITAT DELHI], Abhimanyu Chaturvedi [2023 (8) TMI 378 - ITAT DELHI], Sharda Devi Bajaj [2023 (11) TMI 645 - ITAT DELHI], Teleperformance Global Services Private Limited [2023 (4) TMI 1235 - ITAT MUMBAI], Bangalore Benches in case of Dilip Kothari [2022 (11) TMI 33 - ITAT BANGALORE], that the communication issued by the Income tax authorities by way of notices and assessment orders which are not in compliance with the aforesaid CBDT Circular no 19/2019 are non-est in eyes of law. As we have seen and discussed above, some of these matters have reached the respective Hon’ble High Courts and the findings of the Tribunal have been upheld in case of Brandix Mauritius Holding Ltd. and Tata Medical Centre Trust. On this account as well, we respectfully follow the collective wisdom as expounded in various decisions rendered by the Coordinate Benches across the Country and do not see any justifiable basis to deviate from the same. We are of the considered view that the impugned order passed u/s 147 r/w 143(3) cannot be upheld and deserve to be set-aside as the same has been passed in violation of CBDT Circular no 19/2019 r/w CBDT Circular No 27/2019 and the same is hereby treated as non-est in eyes of law. Decided in favour of assessee.
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