Assessment Order Void if lacks Document Identification Number (DIN)

Kimberly Clark India Pvt. Ltd Vs DCIT (ITAT Pune) Introduction: In a significant case of Kimberly Clark India Pvt. Ltd Vs DCIT (ITAT Pune), the importance of adhering to CBDT Circular No. 19/2019 was highlighted. The tribunal declared the assessment order void ab initio as it lacked the requisite Document Identification Number (DIN), thereby breaching the CBDT circular’s guidelines. Analysis: The judgment underlines the importance of complying with the CBDT Circular 2019, which mandates the inclusion of a DIN for all tax-related communication. The assessee’s legal ground in this a...