A search was conducted under section 132 concerning a group in Mumbai – Transfer of cases concerning assessee to Dy. Commissioner, Mumbai was proposed for administrative convenience and co-ordinated investigation carried out qua Suumaya Group       and order was passed transferring case of assessee from Delhi to Mumbai  .On writ the Court held that  since the  order did not bear a Document Identification No  (DIN,) which is a requirement of CBDT Circular No. 19/2019, dated 14-8-2019, accordingly the order is   set aside .