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TMI Blog2024 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ing provided with the Document Identification Number ("DIN") and for such reason, it would be hit by Circular No.19/2019 dated 14 August 2019 issued by the Central Board of Direct Taxes ("CBDT"). It is contended that the impugned assessment order would be required to be held to be invalid and illegal considering paragraph 1 read with paragraph 4 of the said circular in as much as, according to the petitioner, the circular has specifically pointed out instances in which the notice, order, summons, letter and any correspondence which is collectively referred as 'communication' would be held to be invalid in terms of what has been stated in paragraph 4 of the circular. For convenience, the contents of the circular are required to be noted, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 1st day of October, 2019 unless a computer-generated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication. 3. In exceptional circumstances such as, - (i) when there are technical difficulties in generating/allotting/quoting the DIN and issuance of communication electronically; or (ii) when communication regarding enquiry, verification etc. is required to be issued by an income-tax authority, who is outside the office, for discharging his official duties; or (iii) when due to delay in PAN migration, PAN is lying with non-jurisdictional Assessing Officer; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree situations specified in para 3-(i), (ii) or (iii) above shall have to be regularised within 15 working days of its issuance, by - i. uploading the manual communication on the System; ii. compulsorily generating the DIN on the System; iii. communicating the DIN so generated to the assessee/any other person as per electronically generated pro-forma available on the System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually, prior to issuance of this Circular, the income-tax autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r would be required to be held to be invalid, as the same was issued without a DIN. From the decision it appears that the CBDT who had issued the circular in question which had fell for consideration and called for interpretation, was not a party to the proceedings. Hence there was no occasion for the Court to consider the stand of the CBDT and it is only Assistant Commissioner of Income Taxation who was the only respondent. Prima-facie one of us (G.S. Kulkarni, J.) is of the opinion that the placement of the word "order" in paragraph 1 finds place after the word "notice" and before the word "summons" and whether would include "the assessment order", is one of the questions which would arise for consideration and in the context of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner be protected. Hence, the impugned assessment order and the proceedings thereunder of demand and penalty shall remain stayed. 7. At this stage, my learned brother Mr. Somasekhar Sundaresan, J. intends to make the following observations:- Per Somasekhar Sundaresan, J. :- 8. Since the notice is being issued to the CBDT to interpret the circular dated 14 August 2019, it is for the CBDT to clarify the extended scope of the said circular in ensuring integrity of tax administration. One view of the matter would be that every instrument issued in the process of tax administration must have digital identity, which the CBDT has to clarify. P.C. 9. At this stage, we may also observe that body of the reply affidavit itself extracts/cop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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