Assessment order valid despite initial section 147 notices in wrong name if revenue identifies & corrects the mistake

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

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