Assessment order not bearing DIN number is non-est in the eyes of law

Ankit Jain Vs DCIT (ITAT Delhi) Explore the Ankit Jain vs. DCIT (ITAT Delhi) case, emphasizing the crucial role of DIN in assessment orders. Learn about ITAT’s decision and CBDT circular implications. Introduction: In the case of Ankit Jain vs. DCIT (ITAT Delhi), an important issue was raised regarding the assessment order’s validity without a Document Identification Number (DIN). This article delves into the details of the case, the ITAT Delhi’s ruling, and the significance of the Central Board of Direct Taxes (CBDT) circular. DIN Requirement and the Assessment Order: The c...