The notice under section 148 was dated March 31, 2017 issued on April 4, 2017 and was delivered on April 12, 2017. Thereafter by way of corrigendum dated April 11, 2017, a corrigendum was issued stating that the notice was issued for the assessment year 2010-11 and not 2015-16 as mentioned in the notice. The objections filed by the assessee were rejected. On a writ allowing the petition the Court held that by  corrigendum, the authorities could not cure a procedural irregularity as contemplated under section 292B but they had invoked the jurisdiction to reopen the assessment for the year 2010-11 only after issuance of the corrigendum dated April 11, 2017 which was clearly time barred. The assessee had been able to establish that though the first notice was dated March 31, 2017, it had been issued only on April 4, 2017 and was time barred. The notice, the corrigendum issued and the order rejecting the assessee’s objections  was  set aside. (AY.2010-11) (SJ)