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2024 (2) TMI 36 - ITAT DELHIValidity of assessment orders without quoting DIN - validity of subsequent generation of the DIN - HELD THAT:- As findings of the Ld. CIT(A) are of no consequence as the mandate of the said CBDT Circular is that DIN should be mentioned in the body of the assessment order and the reason for non-issuance of DIN thereof if the order is passed manually. It must also mention the date and number of the written approval of the Chief Commissioner / Director General of Income Tax. The fact remains that the assessment order does not contain the DIN and any reason for non-issuance of DIN. The DIN has to be generated prior to the assessment order being uploaded on the ITBA Systems as per the Instructions from Directorate of Income Tax (System) dated 25.10.2019. Subsequent generation of DIN and uploading of the same on ITBA will not, in our view, validate this deficiency. See Brandix Mauritious Holdings Ltd [2023 (4) TMI 579 - DELHI HIGH COURT] The case of the assessee also finds support by the subsequent decisions of the Hon’ble Calcutta High Court in the case of M/s. Tata Medical Centre Trust [2023 (9) TMI 1324 - CALCUTTA HIGH COURT] and Hon’ble Bombay High Court in the case of Ashok Commercial Enterprises [2023 (9) TMI 335 - BOMBAY HIGH COURT] wherein the Hon’ble Bombay High Court, inter-alia held that subsequent generation of the DIN will not be sufficient as the requirement of the CBDT Circular, is quoting of the DIN, in the body of such communication and / or order. Thus we are inclined to quash the assessment order passed by the AO under section 143(3) of the Act.
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