https://www.taxtmi.com/caselaws?id=761325 ITAT Chennai held that AO's corrigendum correcting assessment order details was valid. The original assessment order dated 20.12.2019 erroneously contained another assessee's details, which was immediately rectified through corrigendum on 21.12.2019. The corrected assessment matched the computation sheet and demand notice issued with the original order. Following Supreme Court precedent in Kalyankumar Ray, the tribunal ruled the corrigendum constituted a valid assessment order. CIT(A)'s contrary finding was reversed, and the matter was remanded for adjudication on merits after providing reasonable hearing opportunity to the assessee. en-us Fri, 25 Oct 2024 00:00:00 +0530 Thu, 07 Nov 2024 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761325 ITAT Chennai held that AO's corrigendum correcting assessment order details was valid. The original assessment order dated 20.12.2019 erroneously contained another assessee's details, which was immediately rectified through corrigendum on 21.12.2019. The corrected assessment matched the computation sheet and demand notice issued with the original order. Following Supreme Court precedent in Kalyankumar Ray, the tribunal ruled the corrigendum constituted a valid assessment order. CIT(A)'s contrary finding was reversed, and the matter was remanded for adjudication on merits after providing reasonable hearing opportunity to the assessee. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761325