Held that AO having passed the assessment order wrongly noting the details of some other assessee and subsequently rectified the mistake by issuing a corrigendum which is matching with the computation sheet and demand notice issued along with the original assessment order, the corrigendum is a valid assessment order. Tribunal directed the CIT(A) to decide on merits.(AY. 2017-18)
ITO v. Rajkumari (Ms.) (2024) 232 TTJ 1038 / 38 NYPTTJ 1388 (Chenai) (Trib)
S. 143(3): Assessment-Corrigendum to assessment order-Held to be valid-CIT(A) is directed to decide on merits.
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