https://www.taxtmi.com/caselaws?id=60977 A reference application is not treated as incompetent merely because it is misdescribed as a different tax matter or filed in the wrong form, where the same competent officer in substance instituted the proceeding and the statement of facts was properly signed. The defect in the heading, section reference and form is an inadvertent procedural mistake, not a jurisdictional nullity, and may be cured under the applicable rules permitting amendment or return of defective memoranda, read with the saving provision protecting proceedings from invalidation by mere defects. Authorities on absence of competence or jurisdiction are distinguishable on their facts. en-us Mon, 28 Jul 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60977 A reference application is not treated as incompetent merely because it is misdescribed as a different tax matter or filed in the wrong form, where the same competent officer in substance instituted the proceeding and the statement of facts was properly signed. The defect in the heading, section reference and form is an inadvertent procedural mistake, not a jurisdictional nullity, and may be cured under the applicable rules permitting amendment or return of defective memoranda, read with the saving provision protecting proceedings from invalidation by mere defects. Authorities on absence of competence or jurisdiction are distinguishable on their facts. Case-Laws Income Tax Mon, 28 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60977