Order not containing DIN shall be treated as invalid

Sanjay Punamchand Kothari Vs ACIT (ITAT Pune) ITAT Pune held that default in allotting ‘DIN and Order’ results into quashing of the impugned assessment as according to CBDT circular no. 19/2019 dated 14.08.2019 such an order ought to be treated as to have never been issued herein. Facts- The main contention in the present matter is that neither Assessing Officer’s assessment nor his 154 rectification contains the corresponding ‘DIN & Order’ details as prescribed in CBDT’s twin circular no. 19/2019 dated 14.08.2019 and 27/2019 dated 26.09.2019. Another issue in latter assessment...