Some procedural omission/ mistake will not make the whole proceedings invalid

Calcutta High Court held In the case of CIT vs. Shri Shyamal Sarkar that there is a presumption in law that all official and judicial acts were regularly performed. In this case, this presumption is supported by the fact that the assessee had paid the fees of the auditor. The defects in the proceeding related to absence of order for audit and the submission of the audit report are mere irregularities which shall not invalidate the whole proceeding.

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