Corrigendum Orders Can't Fix Non-Compliance with Section 144-C of Income Tax Act; Section 292B Inapplicable for Revenue Errors.

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....Validity of corrigendum order to to cure the defect / mistake - Non-compliance of the mandatory provisions of Section 144-C - any error or omission or mistake committed by the Revenue at any stage of a proceeding cannot be sought to be cured by taking umbrage u/s 292B.....