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2023 (11) TMI 997 - ITAT DELHIValidity of the orders passed by DRP without quoting DIN - HELD THAT:- After analyzing the clauses of the CBDT Circular No. 19/2019 dated 14.08.2019, as decided in Brandix Mauritius Holdings Ltd. [2023 (4) TMI 579 - DELHI HIGH COURT] that the orders/communications issued without quoting the DIN on the body of the order are not valid orders. Similar issue has been considered by the Tribunal recently in the case of Smt. Sharda Devi Bajaj & Ors. [2023 (11) TMI 645 - ITAT DELHI] Thus directions/orders passed by the DRP for the assessment years 2019-20 and 2020-21 under Section 144C(5) are bad in law. Consequently, the final assessment orders passed by the AO u/s 143(3) r.w.s.144C(13) pursuant to such directions/orders of the DRP are also bad in law - Assessee appeal allowed.
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