Held that  in the body of Assessing Officer’s order, no document identification number was mentioned nor were any reasons for not mentioning the document identification number stated. Is such a situation, the Assessing Officer’s order would lose its validity. Subsequent separate communication of document identification number was a superfluous exercise. In terms of paragraph 4 of Circular No. 19 of 2019, dated August 14, 2019, the assessment order was invalid and shall be deemed to have never been passed. Central Board of Direct Taxes Circular No. 19 of 2019, dated August 14, 2019 ([2019 416 ITR (St.) 140)(AY.2012-13)