Non-quoting of DIN renders Income Tax order invalid

Sidda Venkata Surya Prakasa Rao Vs ACIT (ITAT Hyderabad) ITAT Hyderabad held that non-generation/ non-quoting of Document Identification Number (DIN) in the order will render the order invalid and will be treated as never to have been issued. Facts- The assessee mainly contested that an order passed under section 263 of the Act should be treated as ‘nonest’ in the eye of law for violation of the procedure prescribed by the CBDT vide Circular No. 19/2019, dated 14/08/2019 and submitted that to prevent the instances of not maintaining a proper audit trail of communication like notice, order,...