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2017 (9) TMI 1034 - HC - Income TaxThe Appeal admitted on the following substantial question of law : “(1) On the facts and circumstances of the case and in law the Hon'ble I.T.A.T. erred in holding that the assessment was bad in law when it had itself in its order held that there was a typographical error while taking approval in the sense that the year was wrongly mentioned as Asst. Year 2001-2002 instead of 2000-2001 ignoring that the mistake is remedial in view of section 292B of the Income Tax Act and does not render the assessment illegal and null and void ?” The Registrar (Judicial) / Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to this Appeal is summoned from the Tribunal and offered for inspection of the parties. This paper-book is treated sufficient for the purpose of admission of this Appeal. However, the Registry must further ensure preparation of complete paperbook in accordance with the Rules. The Registry, in the first instance, must send intimation of admission of this Appeal, enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly.
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