Validity of reopening of assessment u/s 147 - Issuing of notice ...

Typo in First Name Doesn't Invalidate Notice u/s 148; Reassessment Order Issued Correctly After Correction.

July 9, 2020

Case Laws Income Tax AT

Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other particulars such as assessee’s surname, name of his father and address were correct and which has been corrected during the course of proceedings wherein the assessee has participated and thereafter, the reassessment order has been issued in correct name of the assessee. Therefore, on this account, the notice issued u/s 148 cannot be held as invalid in the eyes of law.

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Validity of reopening of assessment u/s 147 - Issuing of notice ...

Typo in First Name Doesn't Invalidate Notice u/s 148; Reassessment Order Issued Correctly After Correction.

July 9, 2020

Case Laws Income Tax AT

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