Order of Income Tax assessment without issuing DIN was void ab initio

Kaliyaperumal Padmanaban Vs ITO (ITAT Chennai)

Conclusion: AO was bound to follow the CBDT circular 19/2019 (F. NO.225/95/2019-ITA.II], DATED 14-8­2019 and the omission/dereliction was anathema to the basic feature of our Constitution “Rule of Law”, so his impugned action of passing the assessment order without quoting the DIN was held to be arbitrary exercise of power and therefore, invalid.

Held: Assessee challenged the validity of the assessment order asserting that AO failed to follow the law by not incorporating the computer-genera

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