Passing of assessment order without DIN is invalid: ITAT Hyderabad

DCIT Vs Ragova Developers & Auto Services Private Limited (ITAT Hyderabad) ITAT Hyderabad held that passing of assessment order without Document Identification Number [DIN] is invalid and nonest in the eye of law. Accordingly, order shall be treated to have never been issued. Facts- The assessment order for the assessment year 2014-15 in the case of the assessee was passed on 09/12/2016 under section 143(3) of the Act. Subsequently, on a perusal of such order and the assessment record, PCIT by way of order dated 25/03/2019 recorded a finding that such an order is erroneous insofar as it is...