75[Allotment of Document Identification
Number.
282B. (1) Every income-tax authority shall 75a[, on or after the
1st day of July, 2011,] allot a computer generated Document
Identification Number in respect of every notice, order, letter or any
correspondence issued by him to any other income-tax authority or assessee or
any other person and such number shall be quoted thereon.
(2) Where
the notice, order, letter or any correspondence, issued by any income-tax
authority, does not bear a Document Identification Number referred to in
sub-section (1), such notice, order, letter or any correspondence shall be
treated as invalid and shall be deemed never to have been issued.
(3) Every document, letter or any
correspondence, received 75b[, on or after the 1st day of July, 2011,] by an income-tax authority or on behalf of such authority, shall be
accepted only after allotting and quoting of a computer generated Document
Identification Number.
(4) Where the document, letter or any
correspondence received by any income-tax authority or on behalf of such
authority does not bear the Document Identification Number referred to in
sub-section (3), such document, letter or any correspondence shall be treated
as invalid and shall be deemed never to have been received.]