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Assessment order valid despite initial section 147 notices in wrong name if revenue identifies & corrects the mistake
Case Law Details
- Case Name
- Principal Officer, M/s.Vedanta Limited, Vs DCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All High Courts, Madras High Court
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Principal Officer, M/s. Vedanta Limited Vs DCIT (Madras High Court)
As far as the present Writ Petition is concerned, admittedly, the notice under Section 148 was issued in a wrong name. However, close reading of the name of the Company would reveal that the first word ‘Sesa’ is not alien to the petitioner Company and the very same word is used by the petitioner subsequently. The said mistake was pointed out by the petitioner. The department issued a corrigendum, wherein again they have committed a mistake. The reason stated by the department is that the Company is having the habit...
