2018 (9) TMI 1869 - HC - Income Tax

Rectification of mistake - Validity of assessment u/s 143 (3) read with Section 153 (D) - non-issue of notice u/s 143 (2) - HELD THAT - Except an error appearing in depicting Section 153D in place of 153A of Income Tax Act 1961 we perceive no error apparent on the face of record in the order as would warrant an indulgence. Subject to correction of the said error the review petition stands dismissed.

Summary

The High Court of Madhya Pradesh dismissed the review petition in ITA No. 97/2018 due to an error in depicting Section 153D instead of 153A of the Income Tax Act, 1961. The petition was dismissed without any other apparent errors on record.