Tribunal held that mere mentioning the assessee’s status as “Individual” instead of “Representative Assessee of Smt. Pamela Jean Colleco” was a curable defect in terms of S.292B as the assessment order was in substance and effect passed in the status of representative assessee in conformity with and to give effect to the directions of the Tribunal is a curable defects. (AY. 2008-09)
Banwari Lal Sharma v. ITO, (2021) 62 CCH 0504 / 213 TTJ 307 (Jaipur)(Trib.)
S. 163 : Representative Assessee-AO passed an order holding Assessee as representative assessee/agent of the non-resident-TheTribunal held that Assessee’s status mentioned as individual as against representative assessee in the order giving effect to ITAT’s directions is a curable defect. [S. 45, 50C, 160(1), 292B]