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 the assessment framed under Section 153C is not valid and liable to be quashed.

On the other hand, the ld. CIT DR has submitted that there is no dispute that the search was conducted in the previous year relevant to the assessment year under consideration therefore the provisions of Section 153C are not applicable for the assessment year under consideration however, the mention of this Section in the order is only a mistake which is covered under the provisions of Section 292BB of the Act.

Having considered the rival submissions as well as the relevant material on record, we find that undisputedly when the search was carried out on 6.3.2012 then the provisions of Section 153C are not applicable for the assessment year under consideration i.e. 2012-13 therefore, the assessment framed in question for the assessment year under consideration will be treated only under Section 143(3) and mere mention of section 153C in the  assessment order will not render the assessment invalid or void ab-initio. It is apparent that this is a case of only a mistake of mentioning the assessment framed under Section 143(3) r.w.s 153C and no other material or procedural defect either pointed out or found on the record to suggest that the Assessing Officer has not followed the procedure for framing the assessment under Section 143(3). Hence, this ground raised by the assessee is devoid of any merit and accordingly we dismiss the Ground No. 1 of the additional ground.

Full Text of the ITAT Order is as follows:-

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