2018 (10) TMI 1707

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....hi 1. Appellant-assessee has challenged the judgement of the Income Tax Appellate Tribunal confirming the penalty imposed by the Assessing Officer under section 271AAB of the Income Tax Act, 1961. Two grounds are raised before us. Firstly, that the Tribunal proceeded on wrong factual assertion that notice under section 271AAB was issued by the Assessing Officer though after the assessment was com....

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....tiated. This is so for the reason that admittedly the Assessing Officer, after having initially issued notice under section 271AAA, shortly issued corrigendum correcting the reference to the statutory provision as 271AAB. This was thus a case of pure correction of typographical error. The petitioner cannot argue that no valid notice under the law was issued. Concededly such correction also took-pl....