Corrigendum issued by AO to rectify mistake made in original assessment order is valid: ITAT Chennai

ITO Vs Rajkumari (ITAT Chennai)

ITAT Chennai held that corrigendum issued by AO to rectify the mistake made while issuing original assessment order is legal and valid. Accordingly, matter remanded back to CIT(A) for adjudication on merits.

Facts- The case of the assessee was selected for scrutiny assessment under CASS and accordingly, notices u/s.143(2) & 142(1) of the Act were issued. Vide the assessment order dated 20.12.2019 passed u/s.143(3) of the Act, the AO accepted the returned income at Rs.6,37,862/-. One fact here is to be noted that the assess

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