Where the assessment order passed by Assessing Officer did not bear any DIN in terms of CBDT Circular No. 19, dated 14-8-2019 (2019 416 ITR 140 (St.) the assessment order was to be set aside (AY. 2015-16)
Sharda Devi Bajaj (Smt.) v. Dy. CIT [2024] 109 ITR 131/ 204 ITD 302 (Delhi)(Trib)
S. 143(3) : Assessment- Document Identification Number -Order without DIN – Order is set-aside. [S. 153C]