2019 (9) TMI 1322 - HC - Income Tax

Notice in the name of non existing company - Curable defect - HELD THAT - Following questions of law arises for consideration 1. Whether on facts and circumstances of the case and in law, the Ld. ITAT erred in holding that the assessment order framed by the Assessing Officer is non-est as the same has been framed in the hands of M/s Vedanta Limited. 2. Whether the use of words formerly known as Cairn India Ltd is a trivial clerical mistake, which is curable under Section 292B of the Income Tax Act.

Summary

The Delhi High Court heard a case involving questions of law related to a tax assessment order. The court admitted the case for further consideration to determine if the assessment order was valid and if a clerical mistake could be corrected under Section 292B of the Income Tax Act.