TMI BlogValidity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent...Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column of the notice mentions PAN of the “HUF” instead of the ‘individual’ whereas the body of the notice and the address shows that the notice is clearly meant for the assessee himself - On going through the Reasons recorded, the address on the notice, the body of the notice issue of notice, we hold that the notice of the Assessing Off..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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