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2024 (2) TMI 628 - AT - Income TaxValidity of assessment order without quoting DIN - HELD THAT:- This issue of DIN has been squarely covered by the order of the Co-ordinate Bench of ITAT in the case of Nirmala Devi Vs. DCIT [2023 (11) TMI 1224 - ITAT DELHI] who is the other individuals of the family covered u/s 153A wherein held if the assessment order does not follow the mandate of DIN the same has to be treated as invalid nonest in law as if it has never been issued. Board has made it very clear that in cases where communication is issued manually, it may be done only after obtaining necessary approval of the relevant authorities and communication so issued must indicate the exceptional circumstances provided in the Circular itself. It has been made very clear by the Board that any communication which is not in conformity with Para 2 and 3 of the Circular shall be treated as invalid and shall be deemed to have never been issued. Thus no hesitation to hold that the assessment order framed u/s. 143(3) r.w.s. 153C of the Act is null and void and nonest. Appeal of assessee allowed.
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