2023 (5) TMI 1225 - HC - Income Tax

Reopening of assessment - validity of order passed u/s 148A(d) - reopening on new set of facts - giving less than three days time to the assessee to respond - typographical errors in the order dated 4th May, 2023 2023 (5) TMI 1115 - CALCUTTA HIGH COURT HELD THAT - In paragraph 7 of the said order, the date shall be mentioned 21.03.2022 instead of 27.03.2022 . In paragraph 8 of the said order, the date shall be mentioned 20.03.2023 instead of 23.02.2023 . In paragraph 14 at page 5 of the said order, the words fifteen days shall be mentioned instead of the words ten days . Let the said corrections be carried out and this order shall form part of the order dated 4th May, 2023. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.

Summary

The High Court of Calcutta corrected typographical errors in an order dated May 4, 2023, changing dates and wording for accuracy. The corrections are to be made part of the original order. Parties can obtain a certified copy of the corrected order promptly upon completing necessary formalities.