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of HC determined that typographical error in address on notice under s.148 of IT Act does not invalidate reassessment proceedings. Taxpayer's claim for India-Singapore DTAA exemption without filing proper income tax return prompted IT Department's notice. Though taxpayer later filed manual return on 02.03.2022, department issued speaking order without considering CBDT Circular 3/2016. Court set aside speaking order dated 18.03.2022 and remanded matter, directing authorities to provide taxpayer reasonable opportunity to present case in light of CBDT Circular 3/2016. Mere address error on notice to Verizon Services Singapore Pte Ltd. (incorrectly sent to Visteon Tax Office, Michigan) does not render proceedings invalid.
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