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2023 (10) TMI 841 - ITAT DELHIAssessment order u/s 153C without mentioning DIN - Whether curable defect? - HELD THAT:- Assessment order without DIN number and without any mention regarding non generation of DIN number in the body of assessment order is not a curable defect which can be removed or rectified by way of subsequent generation of DIN number on 14.01.2022. Therefore respectfully following case of PCIT vs. M/s. Tata Medical Centre Trust [2022 (7) TMI 1334 - ITAT KOLKATA] and Abhimanyu Chaturvedi [2023 (8) TMI 378 - ITAT DELHI] we hold that the impugned assessment order is non-est in the eyes of law being passed without complying with the binding circular of CBDT dated 14.08.2019 - Assessee appeal allowed.
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