Allowing the appeals the Tribunal held  that the assessee had raised the issue regarding the validity of the reassessment before the Commissioner (Appeals), but the contention of the assessee was rejected holding that section 147(b) as mentioned in the reason for reassessment was a typographical human error which was curable under section 292B of the Act. This observation was not proper. The orders of the authorities below were to be set aside, the reopening of the assessment in both the assessment years under appeals were to be quashed and all additions were deleted.(AY.2009-10, 2010-11)