https://www.taxtmi.com/caselaws?id=189954 The court upheld the validity of the notice issued under section 34 despite a clerical error, affirming the reassessment for the year 1948-49 as lawful. The reassessment was deemed valid, as the clerical mistake did not mislead the assessee and did not affect the jurisdiction of the Income-tax Officer. The court distinguished this case from others where statutory notice requirements were not met, emphasizing that the clerical error did not invalidate the notice. The decision favored the department, and costs were awarded to the Commissioner of Income-tax. 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 The court upheld the validity of the notice issued under section 34 despite a clerical error, affirming the reassessment for the year 1948-49 as lawful. The reassessment was deemed valid, as the clerical mistake did not mislead the assessee and did not affect the jurisdiction of the Income-tax Officer. The court distinguished this case from others where statutory notice requirements were not met, emphasizing that the clerical error did not invalidate the notice. The decision favored the department, and costs were awarded to the Commissioner of Income-tax. Case-Laws Income Tax Fri, 15 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189954