Assessment Order not becomes Invalid for mere wrong mention of section

Shri Cherian Abraham Vs. DCIT (ITAT Bangalore) The first objection raised by the assessee is regarding the validity of assessment framed under Section 143(3) r.w.s. 153C of the Income Tax Act, 1961 (in short ‘the Act’). The learned Authorized Representative of the assessee has submitted that the search was conducted on 6.2.2012 and in pursuant to the search the Assessing Officer issued a Notice under Section 153C for the Assessment Year 2012-13 which is not valid as this assessment year is the current year in which the search itself was carried out. Therefore, he has submitted that...