Subsequent generation of DIN would not change illegality of order: ITAT Indore

Shri Ishak Vs ITO (ITAT Indore) The case of Shri Ishak Vs ITO (ITAT Indore) revolves around the subsequent generation of a Document Identification Number (DIN) in an order passed under section 154 of the Income Tax Act. It raises important questions about the validity of such an order when the DIN was not initially provided. In this article, we delve into the facts of the case, the arguments presented by both parties, the observations made by the Hon. ITAT, and the ultimate conclusion. Facts of the case 1. That the order u/s. 154, dated 10.10.2019 was initially issued in manual mode on 10.10.2...