2018 (4) TMI 529

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..... in the correct name - Held that:- In the peculiar facts of this case, we are convinced that wrong name given in the notice was merely a clerical error which could be corrected under Section 292B of the Income Tax Act. SLP dismissed. HC Order [2018 (2) TMI 1093 - DELHI HIGH COURT] held human errors and mistakes cannot and should not nullify proceedings which are otherwise valid and no prejudice had .....

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