Assessment order passed without mentioning of DIN was invalid and should be deemed to have never been passed

Rhone Associates Pvt Ltd Vs ACIT (ITAT Delhi)

Conclusion: Since there was no DIN mentioned in the assessment order which was contrary to the CBDT Circular No.19/2019 dated 14^th August 2019, therefore, the jurisdiction assumed was invalid as generation of DIN subsequently and generation of intimation to be sent to assessee were of no consequence for the purpose of assessment and raising the demand.

Held: Assessee submitted that there was no DIN m

Please become a Premium member. If you are already a Premium member, login here to access the full content.