Order passed without Document Identification Number is invalid

Mahesh Kumar Sureka Vs PCIT (ITAT Kolkata)

ITAT Kolkata held that non-mentioning of the Document Identification Number (DIN) on the body of the order makes the order as invalid and deemed to have never been issued.

Facts-

The assessee has contested the validity of the revision order passed by the ld. PCIT u/s 263 of the Act not only on merits but also, inter alia, on the ground that the impugned order was null and void as no Document Identification Number (DIN) has been mentioned in the body of the impugned order which was in violation of Circular No.19 of 2019 of CBDT.

Conclusion-

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