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2023 (11) TMI 861 - ITAT DELHIAssessment order passed by AO without quoting DIN - generation of DIN subsequently - HELD THAT:- As keeping in view observations of Brandix Mauritius Holdings Ltd. [2023 (4) TMI 579 - DELHI HIGH COURT] and in terms of paragraph 4 of the circular No. 19/2019 dated 14.08.2019, we hold that the impugned AO order is invalid and shall be deemed to have never been passed. Accordingly, we quash the impugned AO order. Further, the issue that a simultaneous DIN number was generated and communicated have been considered by Co-ordinate Bench of the Tribunal in the case of Abhimanyu Chaturvedi [2023 (8) TMI 378 - ITAT DELHI] when considered establish that DIN was not generated prior to uploading the document in ITBA. It is also established that the DIN was not quoted before it was physically signed by the Ld. AO. The generation of DIN subsequently and generation of intimation to be sent to assessee are of no consequence for the purpose of assessment and raising the demand. Appeal filed by the assessee is allowed.
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