The Tribunal held that the omission of the assessee’s name, PAN, assessment year and relevant statutory provision from the assessment order did not invalidate the assessment where the order bore a valid DIN, was digitally signed by the Assessing Officer, uploaded on the portal and accompanied by a demand notice containing all material particulars. Such procedural defects were curable under section 292B, though computational mistakes in the demand notice could be rectified separately. (AY. 2017-18, 2018-19)
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