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2022 (9) TMI 1146 - AT - Income TaxRectification u/s 154 - error in the title of the order - assessment order in the name of company amalgamated - HELD THAT:- In the case in hand, in the body of the assessment order the Ld.AO has taken cognizance of the fact of amalgamation of the assessee with International Hospital Ltd and that itself is sufficient for the purpose of assessment order indicating that the assessment has been completed keeping in mind the continuity of legal entity of assessee further into amalgamated company. In the impugned order u/s 154 also the ld AO has mentioned this fact that in the body of the order the fact of amalgamation was mentioned. Thus any error in the title of the order has to be considered to be a mistake apparent from the record and cannot be considered to be anything in the form redetermination of an issue. The fact that the error in mentioning the correct name of the Assessee in the assessment order was one of the ground of appeal pending before the ld CIT(A) does not take away inherent power of Ld. AO to correct the mistakes apparent from the record while exercising powers of section 154. There is no question of opportunity of hearing being required in such case. There is no error in the order of the Ld. AO and the ld CIT(A) in confirming the orders of the Ld. AO.
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