Clerical error in reassessment notice did not defeat jurisdiction where the assessee understood the correct assessment year.

A notice under section 34 of the Income-tax Act, 1922 was held valid despite an incorrect reference to the year ending 31 March 1948, because the surrounding facts made it clear that the notice related to assessment year 1948-49. The assessee understood it in that sense, sought time on that basis, and filed a return for 1948-49. The misdescription was treated as an obvious clerical error that did not mislead the assessee or affect jurisdiction, and at most amounted to a waived irregularity. Reassessment for 1948-49 was therefore not void for want of jurisdiction.

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Issues: Whether a notice issued under section 34 of the Income-tax Act, 1922 was invalid because it mentioned the wrong assessment year, and whether reassessment made in pursuance of that notice was without jurisdiction.

Analysis: The notice was issued on facts showing that the purchase of the house occurred in the accounting year 1947, which corresponded to the assessment year 1948-49. The assessee understood the notice as relating to that assessment year, sought time accordingly, and filed a return for 1948-49. The incorrect mention of the year ending 31 March 1948 in one part of the notice was treated as an obvious clerical error or misdescription. The defect did not go to the root of jurisdiction, did not mislead the assessee, and at the highest amounted to an irregularity that stood waived. Authorities holding that absence of a valid notice defeats reassessment were distinguished because the present case involved a notice that was in substance referable to the correct assessment year.

Conclusion: The notice was valid, and the reassessment for assessment year 1948-49 was not invalid for want of jurisdiction.

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