Assessment Order Without Mandatory Din Is Null and Void as It Is in Violation of CBDT Circular

Prtatap Singh Yadav Vs DCIT (ITAT Delhi) Assessee  filed appeal against CIT(A)’s order raising  additional ground that the assessment order is null and void as the same is in violation of CBDT Circular No.19/2019 requiring mandatory DIN. As the  additional ground raises a purely legal and jurisdictional issue going to the root of the matter and could  be decided without making investigation into fresh facts, Tribunal was inclined to admit the additional ground for adjudication. Attention of the Tribunal was drawn to the assessment order issued manually which did not contain any Documen...