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.

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