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2017 (8) TMI 80 - HC - Income TaxValidity of assessment order - Wrong mention of section as u/s 153A instead of 143(3)/153A - non compliance of mandatory issue of notice u/s 143(2) - curable defect u/s 292B - Held that:- this fact is not disputed that no notice under Section 143(2) was ever issued - Revenue did not dispute seriously that mention of Section 153A was an error and that will not vitiate the assessment order but since assessment was claimed to have been completed under Section 143(3) and if that be so, notice under Section 143(2) was mandatory and non-compliance thereof vitiates assessment, therefore, we answer Question-I in favour of Assessee and against Revenue holding that Tribunal was justified in dismissing appeal of Revenue not for quoting wrong provision but, in substance, for non-compliance of a mandatory provision which was not treated to be a mere procedural irregularity in various authorities as discussed above. - Decided in favour of assessee.
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