Wrong Mention of Section would not make Re-Assessment Invalid

In the present case, undisputedly no search warrant was issued in the name of the assessee but the assessee had responded to the notice issued u/s 153A by filing return of income, participated in the proceedings till the matter resulted in framing of the assessment order. “During the course of assessment proceedings, the respondent- assessee was given due opportunity of meeting the case made against him and in the result there was no prejudice caused to the respondent- assessee. Furthermore, it is not the case of the respondent- assessee his case even does not fall within the scope and ambit...