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2023 (5) TMI 229 - AT - Income TaxValidity of Revision order u/s 263 - Order issued manually which does not bear the signature of the authority passing the order - no Document Identification Number (DIN) has been mentioned in the body of the impugned order which was in violation of Circular No.19 of 2019 of CBDT - HELD THAT:- A perusal of the copy of show-cause notice reveals that it does not bear DIN. Similarly the impugned order does not bear DIN. Therefore, in view of two decisions TATA MEDICAL CENTRE TRUST [2022 (7) TMI 1334 - ITAT KOLKATA] AND SMT. SUNITA AGARWAL [2022 (11) TMI 1348 - ITAT KOLKATA] the impugned order is not sustainable and it is quashed. As an undisputed fact that the impugned order u/s. 263 of the Act has been issued manually which does not bear the signature of the authority passing the order. From the perusal of the entire order, in its body, there is no reference to the fact of this order issued manually without a DIN for which the written approval of Chief Commissioner/Director General of Income-tax was required to be obtained in the prescribed format in terms of the CBDT circular. We also note that in terms of para 4 of the CBDT circular, such a lapse renders this impugned order as invalid and deemed to have never been issued. It is also important to note about the binding nature of CBDT circular on the Income-tax Authorities for which gainful guidance is taken from the decision in the case of CIT v. Hero Cycles [1997 (8) TMI 6 - SUPREME COURT] wherein it was held that circulars bind the ITO but will not bind the appellate authority or the Tribunal or the Court or even the assessee. Commissioner did not generate DIN either in the notice or in the impugned order, therefore, the impugned order is quashed and appeal of the assessee is allowed.
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