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. 143(3), the PCIT noticed from the assessment record that Mr. Pramod Kumar Bhandari, who is a partner along with the assessee in the firm by name M/s Pacific Heights has declared an additional income of 1,05,00,000 being his share of 14% of cash received from Mr. D V Harish, MD of Davanam Const...