https://www.taxtmi.com/caselaws?id=24724 A remand confined the Income-tax Officer to determining the quantum of loss, and later assessment proceedings were treated as valid because the assessee had substantive notice and participated through its representative. The text states that a notice is not invalid merely because it is not in the exact prescribed form if the substance shows compliance and a reasonable opportunity to be heard was afforded. It also treats the earlier allowance of the full claimed loss as a mistake apparent from the record, capable of correction through rectification jurisdiction. en-us Sat, 16 Jan 1988 00:00:00 +0530 Fri, 22 Jan 2010 10:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24724 A remand confined the Income-tax Officer to determining the quantum of loss, and later assessment proceedings were treated as valid because the assessee had substantive notice and participated through its representative. The text states that a notice is not invalid merely because it is not in the exact prescribed form if the substance shows compliance and a reasonable opportunity to be heard was afforded. It also treats the earlier allowance of the full claimed loss as a mistake apparent from the record, capable of correction through rectification jurisdiction. Case-Laws Income Tax Sat, 16 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24724