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

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