In an appeal the assessee has raised additional ground as regards the passing of order without making reference to DIN in the assessment Order. Tribunal admitted the additional ground and  held that  Circular No. 19 of 2019, dt. 14th Aug., 2019 makes it clear that the object behind bringing the circular is for creating an audit trail. In para 2, it has been very clearly mentioned that no communication is to be issued by any income tax authorities relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval, etc. to the assessee or any other person, on or after the 1st day of October, 2019, unless a computer generated DIN has been allotted and is duly quoted in the body of such communication. Paragraph 3 of the circular carves out certain exceptions to para 2 by providing that under certain exceptional circumstances, the communication may be issued manually but only after recording reasons in writing not only in the file and with prior written approval of the Chief CIT/Director General of IT, but the communication issued manually in such circumstances must also state the reasons as to why the communication is issued manually without a DIN and must also mention the date and number of written approval of the Chief CIT/Director General of IT for issuing manual communication. In fact, in para 3 of the aforesaid circular, the format for recording such reasons has been specified. Para 4 of the circular makes it clear that any communication issued which is not in conformity with para 2 and para 3 shall be treated as invalid and shall be deemed to have never been issued. It is fairly well settled that a circular issued under s. 119 has statutory force and binding on subordinate authorities working under the CBDT.  Accordingly the order passed without mentioning of DIN in the order is bad in law. Subsequent separate communication of DIN is a superfluous exercise. (AY.  2012-13 to 2014-15)