Assessment order without DIN is void ab initio

Gajendra Singh Vs DCIT (ITAT Delhi) ITAT Delhi held that simultaneous issue of the DIN number is insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of AO’s order. Thus, Assessment order without DIN is void ab initio. Facts- Vide the present appeal, it is mainly contested that that there is no DIN mentioned in the ld. AO’s order which is contrary to the CBDT Circular No.19/2019 dated 14th August 2019. Hence, the said AO’s order is void ab initio. Conclusion- A perusal of the AO’s order shows that it is clear in the body of AO’s order, no DI...