Ankit Jain. v. DCIT (2023) 203 ITD 707 (Delhi) (Trib.)

S. 153C : Assessment-Income of any other person-Search-Assessment-Document identification Number (DIN)-CBDT Circular No. 19 of 2019, dated 14-8-2019-Assessment order manually without generating any DIN number-Non-est in eyes of law. [S. 143(3)]

CBDT Circular No. 19/2019, dated 14-8-2019 has made it mandatory that all orders of Department should have DIN number indicated on face of order and orders passed without DIN number in violation of said circular are non-est in eyes of law. Accordingly   an assessment order without DIN number and without any mention regarding non-generation of DIN number in body of assessment order is not a curable defect which can be removed or rectified by way of subsequent generation of DIN number Therefore assessment order being passed without complying with binding CBDT Circular No. 19/2019, dated 14-8-2019 is  non-est in eyes of law, (AY. 2016-17)