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2023 (10) TMI 1312 - ITAT DELHIValidity of proceedings / orders without DIN - Absence of DIN on the directions issued by DRP - assessee is a foreign company incorporated in France and is a tax resident therein - HELD THAT:- As relying on BRANDIX MAURITIUS HOLDINGS LTD. [2023 (4) TMI 579 - DELHI HIGH COURT] and circular No. 19/2019 dated 14.08.2019,the impugned DRP order is invalid and shall be deemed to have never been passed. Accordingly, we quash the impugned assessment order which has been passed pursuant to the DRP order.
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