can a notice u/s 148 be held invalid merely because name of the assessee has been spelt incorrectly?
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validity of 148 notice
Replies (4)
In my opinion ir wont be invalid only because of name being mis-spelt. The IT dept tracks the assessees mainly on the basis of Permanent Account Number (PAN) and if the PAN is correct, then the mere mistake in spelling of the name shall not render the notice invalid.
agree with mr. amol
no, it wont be invalid.
plz check out following section
292B. No return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.]
i agree with Mr. kabirsen
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