Simultaneous issue of DIN insignificant when DIN not mentioned on body of communication

Harjeet Singh Vs DCIT (ITAT Delhi)

ITAT Delhi held that that simultaneous issue of the DIN number is insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of the communication. Accordingly, AO’s order with no DIN is invalid.

Facts-

The present appeal is preferred by the appellant contesting that there is no DIN mentioned in AO’s order which is contrary to the CBDT Circular No.19/2019 dated 14^th August 2019. Ac

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