Typographical Error in Section 148 Notice Address Won't Invalidate IT Reassessment if Taxpayer Aware of Proceedings

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC determined that typographical error in address on notice under s.148 of IT Act does not invalidate reassessment proceedings. Taxpayer's claim for India-Singapore DTAA exemption without filing proper income tax return prompted IT Department's notice. Though taxpayer later filed manual return on 02.03.2022, department issued speaking order without considering CBDT Circular 3/2016. Court set aside speaking order dated 18.03.2022 and remanded matter, directing authorities to provide taxpayer reasonable opportunity to present case in light of CBDT Circular 3/2016. Mere address error on notice to Verizon Services Singapore Pte Ltd. (incorrectly sent to Visteon Tax Office, Michigan) does not render proceedings invalid.....