Demand confirmed under section 73(1)of finance act 1994

[Sudhir Kumar]

The department has confirmed the demand under section 73(1) in place of 73(2) of the Finance act 1994 while the SCN has been issued under same section. No corrigendum has been issued by the department.

Can it be valid ground to challenge the order in court to set aside the order in original as it has been confirmed under wrong section

Please suggest.

AI Summary

Incorrect section reference in tax demand is not alone grounds to set aside the order; seek rectification or appeal.
Wrongly confirming a demand under Section 73(1) instead of Section 73(2) is not, without more, a valid ground to set aside the original order where no prejudice or denial of hearing occurred; such referencing errors are curable by rectification under Section 74, or may be addressed by appeal on substantive grounds.