2018 (4) TMI 529

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..... notice was merely a clerical error which could be corrected under Section 292B of the Income Tax Act. SLP dismissed. HC Order [2018 (2) TMI 1093 - DELHI HIGH COURT] held human errors and mistakes cannot and should not nullify proceedings which are otherwise valid and no prejudice had been caused. This is the effect and mandate of Section 292B of the Act. - Petition(s) for Special Leave to Ap .....

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