AdvertisementOutsytems Singapore Pte. Ltd. Vs DCIT (ITAT Delhi) The appeal was filed by the assessee against the assessment order passed under Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961 for Assessment Year 2022-23. The assessee raised thirteen grounds of appeal. 4, challenging the validity of the assessment order for absence of a Document Identification Number (DIN), was not pressed and was dismissed accordingly. 3 challenged the validity of the final assessment order on the basis that it had been manually signed by the Assessing Officer despite the assessme...