Order passed without mentioning DIN Number should be treated as invalid

Innio Jenbacher GmbH & Co. Vs ACIT (ITAT Delhi) Conclusion: The Dispute Resolution Panel (DRP) order passed without Document Identification Number (DIN) number should be treated as invalid  and was contrary to the CBDT Circular No.19/2019 dated 14th August 2019 as it was clear in the body of DRP order, no DIN number was mentioned nor there was any reason of not mentioning the DIN number in order of the DRP. Held:  In the instant case, assessee submitted that there was no DIN mentioned in the DRP order which was contrary to the CBDT Circular No.19/2019 dated 14th August 2019. Hence, he s...