https://www.taxtmi.com/caselaws?id=63732 The Tribunal held that citing a wrong provision of law in an order does not invalidate it if it could have been passed under another provision. The Tribunal emphasized evaluating the order based on substance rather than minor errors in citation. It noted procedural compliance by the Income Tax Officer under section 154 and criticized the lack of clarity in rectifying the mistake of not mentioning interest under section 139(8). The appeal was dismissed as the subsequent order rectified the mistake, making the original appeal moot. en-us Tue, 24 Jan 1989 00:00:00 +0530 Tue, 01 Feb 2011 15:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63732 The Tribunal held that citing a wrong provision of law in an order does not invalidate it if it could have been passed under another provision. The Tribunal emphasized evaluating the order based on substance rather than minor errors in citation. It noted procedural compliance by the Income Tax Officer under section 154 and criticized the lack of clarity in rectifying the mistake of not mentioning interest under section 139(8). The appeal was dismissed as the subsequent order rectified the mistake, making the original appeal moot. Case-Laws Income Tax Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63732