Assesment order is Invalid if the DIN is not generated.
Recent Bombay High Court judgement, which has held Assesment order as Invalid if DIN is not generated. It also clarified that if DIN is subsequently generated but original assessment order, does not have a specific mention about the reason for issuance of manual order with approval of CCIT or DGIT it is till to be considered as invalid and bad in law.
One can refer Para 18, pages 25 to 30 of the said order
