The directions issued by the DRP as well as the consequential Assessment order lacked a DIN number. The Tribunal quashed the DRP directions and the order. The High Court upheld the order of the Tribunal, placing reliance on CBDT Circular No.19/2019 dated 14-8-2019. A.Y. 2013-14, 2015-16 and 2016-17
CIT(IT) v. Sutherland Global Services Inc. [2025] 175 taxmann.com 897/2026] 486 ITR 168 (Mad)(HC)
S. 144C: Reference to dispute resolution panel-DRP directions and order without DIN number-Held, DRP directions and Order quashed-CBDT circular binding-Appeal dismissed. [S.119, 260A]
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