Appeal Cannot Be Dismissed for Typographical Error in Form 35: ITAT Hyderabad

St. Jude Medical India Private Limited Vs DCIT (ITAT Hyderabad) ITAT Hyderabad: Appeal Cannot Be Dismissed for Typographical Error in Form 35—Matter Remanded for Merits The Hyderabad Bench of the ITAT set aside the order of the Addl./Joint CIT(A) dismissing the assessee’s appeal on the ground that an incorrect section was mentioned in Form No. 35. In the case of St. Jude Medical India Pvt. Ltd. for AY 2022-23, the assessee had inadvertently referred to section 143(1) in the appeal form, whereas the appeal was in fact against an assessment order passed under section 143(3) read with section...