https://www.taxtmi.com/caselaws?id=414845 A corrigendum that only cures an apparent clerical omission in an assessment order may be valid if it does not alter the substance or computation. Reassessment can also be sustained where the recorded reasons disclose the basis for reopening and a clerical error in the reasons does not show lack of application of mind. However, an addition based on third-party statements cannot be sustained unless the assessee is given a fair and effective opportunity to cross-examine those persons; breach of natural justice defeats the addition. en-us Tue, 12 Oct 2021 00:00:00 +0530 Wed, 17 Nov 2021 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414845 A corrigendum that only cures an apparent clerical omission in an assessment order may be valid if it does not alter the substance or computation. Reassessment can also be sustained where the recorded reasons disclose the basis for reopening and a clerical error in the reasons does not show lack of application of mind. However, an addition based on third-party statements cannot be sustained unless the assessee is given a fair and effective opportunity to cross-examine those persons; breach of natural justice defeats the addition. Case-Laws Income Tax Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414845