Tribunal held that the  order passed under section 263 did not incorporate Document Identification Number (DIN) and was thus in violation of Circular No. 19 of 2019, dated 14-8-2019  (2019 416 ITR (St.) 140)  which stated that any communication which was not in conformity with said Circular shall be treated as invalid and shall be deemed to have never been issued. The miscellaneous application of the Revenue was also dismissed. On appeal the  Revenue contended  that intimation letter should be treated as part and parcel of substantive order, however, in intimation letter there was nothing mentioned as to why in substantive order DIN was not mentioned as mandated in Circular. Court also held that in Miscellaneous application proceedings, the  Revenue could not answer a specific query as to how a DIN intimation letter along with manual order fulfilled categorical requirement mandated by CBDT Circular. The appeal of the revenue  is dismissed  Circular No. 19/2019, dated 14-8-2019,  (2019 416 ITR (St.) 140)   (AY. 2016-17)