https://www.taxtmi.com/caselaws?id=189954 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. en-us Fri, 15 Mar 1963 00:00:00 +0530 Fri, 27 Jan 2017 17:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189954 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. Case-Laws Income Tax Fri, 15 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189954