Mistake crept & corrected at initial stage cannot invalid the entire proceedings

Vedanta Limited Vs DCIT (Madras High Court) Facts- M/s. Sterlite Industries (India) Limited has merged with M/s. Sesa Goa Limited with effect form 17.08.2013. Thereafter, the said company namely M/s. Sesa Goa Limited was amalgamated with M/s. Vedanta Limited, the present petitioner, with effect from 21.04.2015. Mainly it was alleged that notice issued under section 148 to the principal officer M/s. Sesa Sterlite Industries (India) Limited which was not in existence at the relevant time. Thus, notice was issued by the respondent to a non-existing person and all the further proceedings became in...