The order passed by the Assessing Officer did not contain  document identification number.  Assessing Officer stated that assessment order was passed manually due to technical difficulty and he did not explain why endorsement as per format provided in Circular No. 19 of 2019, dated 15-8-2019 was not made in assessment order. On writ the Court held that since  the assessment order did not contain document identification number and it having been issued without complying with conditions laid down in Circular No. 19 of 2019, dated 14-8-2019, assessment order was  set aside and matter was to be remanded to Assessing Officer for de novo consideration and to pass a final assessment order. (AY. 2020-21)