Pursuant to a search under section 132, assessments were made under section 153A for A.Ys. 2013-14 to 2020-21. The assessee contended that the assessment order lacked a DIN (Document Identification Number) and was not uploaded on the Income-tax Portal within the period of limitation, in violation of CBDT Circular No. 19/2019 dt. 14 th August , 2019 . It was also contended that the Tribunal failed to consider the arguments on limitation and DIN, as well as failed to address the assessee’s cross objections. Further, it was submitted that the Tribunal reversed findings of CIT(A) without proper reasoning and adopted inconsistent views as compared to group company’s case (Hi-Tech Engineers), even though facts were identical. The Revenue argued that compliance with the Circular was done through other means and that the order was valid. However, the High Court held that the Tribunal did not deal with the issue of DIN and limitation at all, and failed to consider conclusive evidence submitted by the assessee. It noted that the DIN issue goes to the root of the matter and must be addressed. Accordingly, the common orders of the ITAT dated 28-02-2023 and 04-04-2024 (order in MA) were quashed. The Tribunal is  directed to decide all appeals afresh, with liberty to both parties to adduce additional materials and grounds.( ITA Nos  . 776 to 814 of 2025, dt. 25-07-2025)(AY. 2013 -14 to 2020 -21 )