Communication relating to assessments, appeals, orders without DIN are null & void

Hardik Rao Vs DCIT (ITAT Delhi) Conclusion: In present facts of the case, the Tribunal held that Assessment Order issued without DIN is null and void as it is in violation of CBDT Circular No. 19/2019 dated 14th August, 2019. Facts: In present facts of the case, the appeal was filed by the assessee is preferred against the order of the CIT(A)-24, New Delhi dated 21.06.2022 pertaining to A.Y. 2016-17. The assessee was issued Notice and proceedings were initiated under section 153C of the Income Tax Act without issuance of statutory notices as required under the law making addition of Rs. 15,93...