Assessment Order Without DIN Invalid & deemed as never Issued: ITAT Delhi

Prtatap Singh Yadav Vs DCIT (ITAT Delhi) Introduction: In a recent landmark ruling, the Income Tax Appellate Tribunal (ITAT) Delhi has passed a significant judgment in the case of Pratap Singh Yadav vs. DCIT. This case centers around the validity of an assessment order issued without a Document Identification Number (DIN) and the applicability of CBDT Circular No. 19/2019, which mandates the use of DIN for tax-related communications. In this detailed analysis, we will delve into the case’s background, the key arguments presented, the implications of CBDT Circular No. 19/2019, and the ITA...