CBDT Bans Issue Of Notice, Order Etc Without DIN To Ensure Proper Audit Trail

The CBDT has issued Circular No. 19/2019 dated 14th August 2019 by which it has exercised its powers under section 119 of the Income-tax Act, 1961 and directed that no communication shall be issued by any income-tax authority relating to assessment, appeals, orders. statutory or otherwise, exemptions, enquiry, investigation. verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 15th day of October, 2019 unless a computer-generated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication. Some exceptions to the rule have also been stated