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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Bill 2025 Clause 522 protects tax documents from invalidation due to minor technical errors</h1> Clause 522 of the Income Tax Bill, 2025 mirrors Section 292B of the Income-tax Act, 1961, providing that tax documents and proceedings shall not be invalidated solely due to mistakes, defects, or omissions, provided they substantially comply with the Act's intent and purpose. The provision covers returns, assessments, notices, summons, and other proceedings, protecting against technical challenges while maintaining substantive requirements. It does not cure jurisdictional errors, violations of natural justice, or substantive non-compliance. The clause aims to prevent miscarriage of justice from procedural technicalities, reduce frivolous litigation, and promote administrative efficiency. Courts have consistently held that minor errors are condoned if essential legal requirements are met, but fundamental defects remain incurable. This provision reinforces the principle that substance should prevail over form in tax administration.
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