Manual order without containing DIN is invalid & deemed as if never been issued

Dilip Kothari Vs PCIT (ITAT Bangalore)

ITAT Bangalore held that assessment order issued manually without containing Document Identification Number (DIN) as per CBDT Circular No. 19/2019 dated 14.08.2019 is invalid and deemed to have never been issued.

Facts- Post completion of assessment u/s. 153C r.w.s. 1

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