Section 263 order shall be deemed to have never been issued if it did not contain Document Identification Number.
Dilip Kothari v. Principal Commissioner of Income-tax (Central) – [2023] 146 taxmann.com 442 (Bangalore – Trib.).
Dilip Kothari v. Principal Commissioner of Income-tax (Central) – [2023] 146 taxmann.com 442 (Bangalore – Trib.).