Court :
Tribunal
Brief :
Notice u/s 158BC is a procedural act and any mistake in such notice can be rectified u/s 292B. Hence, Block assesseement proceedings cannot be held to be void merely due to the fact that block period was mentioned wrongly in the notice and that notice was not duly served.
Citation :
Smt. Mahesh Kumari Batra Vs. Jt.CIT
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