Section 292B covers Mere wrong Mention of PAN in section 148 notice

Narendra Kumar Gill Vs ITO (ITAT Delhi) Moot issue to be decided is whether mentioning the PAN of another entity mistakenly instead of the PAN of the assessee makes the notice issued u/s 148 invalid or not when the notice is addressed to Shri Narendra Kumar Gill and the body of the notice clearly reflects that the notice has been issued to the assessee in his individual capacity. At this juncture, we hold that there is no need to dwell upon the issue of notice u/s 142 or the contents thereof, as the notice u/s 142(1) do not confer any jurisdiction to the Assessing Officer. Hence, taking cogniz...