Income-tax assessments remain valid despite errors or omissions in computer-generated Document Identification Numbers if the order references it. An inserted sub-section preserves the validity of any assessment despite mistakes, defects or omissions in quoting a computer-generated Document Identification Number, where the assessment order is referenced by that number in any manner; the amendment takes effect from 1 April 2026.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax assessments remain valid despite errors or omissions in computer-generated Document Identification Numbers if the order references it.
An inserted sub-section preserves the validity of any assessment despite mistakes, defects or omissions in quoting a computer-generated Document Identification Number, where the assessment order is referenced by that number in any manner; the amendment takes effect from 1 April 2026.
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TaxTMI 
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TaxTMI 
