Difference in Years in notice and Assessment

Mr. Anonymous Director

Your case needs an expert professional advise. Here I am trying to answer your query with whatever little knowledge I have. I hope it is of immense help to you.

Correction is not possible in the notice, since issuance of notice needs recording of reasons and approval of higher authority.

If correction is done now it means that there was wrong recording of the reasons and how AO manage to satisfy the higher authority.

I don't know whether you had asked the reasons of believe in writing. If you had this might serve as proof to ITAT. If not it can get difficult for you to prove your view point.

But still put your case to ITAT stonglly, it is independent authority and has immense power. Winning or losing shall also depend upon the amount involved, computerised letter or handwritten letter etc.

I searched for the case laws i could not find.

Thanks

Kaushal

If possible pls do let me know the latest status of the case for my research.

THis case law might help you where SC said department ki galtian ko maaf nahin kar saktein hain.

Long Delay due to procedural reasons in filing Dept appeals cannot be condoned

The department filed a SLP challenging the order of the Bombay High Court declining to condone delay of 656 days in filing the appeal. The delay was explained as having been caused by “several facts such as non traceability of case records, procedural formalities involved in the Department and the papers are to be processed through different officers in rank for their comments, approval etc. and then the preparation of the draft of appeal memo, paper book and the administrative difficulties such as shortage of staff“. In our opinion, the said explanation does not make out a sufficient cause for condonation of delay in filing the appeal before the High Court. In that view of the matter, we do not find any ground to interfere with the impugned judgment. The Special Leave Petition is dismissed on the ground of delay as well as on merits.

Correction was done in the Order of Assessment ie. Previously it was written Assessment Order is For A.Y. 2007-08, now that was corrected as A.Y. 2002-2003. Notice is for AY. 2002-2003, that is correct. Mistake done by Department when issuing Assessment Order and demand is For A.y. 2007-2008. We got reasons of believe in writing. Next Date of hearing at Tribunal is 21.07.2011.

AO can correct mistake in assessment order u/s 154. The corrigendum which you have received should have the section mentioned as S 154 rectification of mistake. 

I did a mistake in understanding the question.

You have written 'notice' rather it should be an 'assessment order'

Section is not mentioned in corrigendum. But let me know whether on such a late stage can it be corrected by sending this type of corrigendum u/s 154.

yes, time limit is 4 years from the date of passing of assessment order.