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2020 (9) TMI 35 - HC - Income TaxAssessment u/s 153A - Validity of notice issued under section 153C - Whether the notice issued to the assessee on June 1, 2010 under section 153A of the Act would not invalidate the assessment by relying upon section 292B ? - no search warrant was issued in the name of the appellant-assessee - HELD THAT:- When the notice is perused it would establish though heading is under section 153A of the Act, the Deputy Commissioner of Income-tax has categorically stated in the said notice that he proposes to assess the appellant's income under section 153C of the Act. Juxtaposing the contents of the notice dated June 1, 2010 with the satisfaction note, it is clear that notice is not one under section 153A of the Act, but one under section 153C of the Act. The copy of the said notice has been received by the appellant and the appellant having full knowledge of the fact that the Deputy Commissioner of Income-tax has proposed to assess/reassess the appellant's income under section 153C. Appellant cannot now be allowed to contend by taking hyper-technical defence to state that the notice received is one under nomenclature of section 153A of the Act to invalidate the entire assessment proceedings and the said contention also cannot be entertained as the provisions of section 153C is specifically mentioned in the notice. Hence, we are of the view that the notice issued under section 153C is proper and valid. The mere fact that the heading indicates that it is one issued under section 153A of the Act cannot vitiate the assessment proceedings. Section 292B of the Act in terms whereof any minor defect or omission in the notice does not cause any prejudice to the parties and it cannot be invalidated on the basis of such minor defect or omission. See Sardar Harvinder Singh Sehgal v. Asst. CIT [1997 (5) TMI 45 - GAUHATI HIGH COURT] Proceedings which have been initiated against the assessee by the Assessing Officer in the instant case by issuance of notice dated June 1, 2010 indicate that suitable and necessary particulars have been provided by the Assessing Officer to the appellant to answer all the queries and the appellant having replied to the said notice has been unable to establish the existence of oral contract for the payments received from M/s. Corporate Liesure and Property Development (P.) Ltd. Hence, the matter is required to be re-examined with regard to the merits of the addition made by the Assessing Officer and the order of remand made by the Appellate Tribunal is just and proper.
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