1. Notice issued with incorrect name — Proceeding under Income Tax Act. (Para 1 )
Back
Next 
2018 Supreme(SC) 1310
SUPREME COURT OF INDIA
A.K. Sikri, Ashok Bhushan, JJ.
Sky Light Hospitality LLP – Petitioner
Versus
Assistant Commissioner of Income Tax – Respondent
Petition for Special Leave to Appeal (C) No. 7409 of 2018
Decided On : 06-04-2018
Important Points
Clerical errors in notices can be corrected under Section 292B of the Income Tax Act.
Subject
Taxation Law - Income Tax
Act Referred
Headnote
Clerical Error - Income Tax Act - The court held that the wrong name given in the notice was a clerical error which could be corrected under Section 292B of the Income Tax Act.
Fact of the Case:
The court found that the wrong name given in the notice was a clerical error and could be corrected under Section 292B of the Income Tax Act.
Finding of the Court:
The court dismissed the special leave petition and disposed of pending applications.
Issues:
Ratio Decidendi: The wrong name in the notice was considered a clerical error and could be corrected under Section 292B of the Income Tax Act.
Final Decision: The special leave petition was dismissed and pending applications were disposed of.
Legal Category Hierarchy
-
tax law
-
income tax act
-
practice and procedure
- clerical errors (Para 1)
-
practice and procedure
-
income tax act
Advocates Appeared:
For the Petitioners: Mr. C.S. Aggarwal, Mr. Gautam Jain, Mr. Piyush Kamal, Mr. Uma Shankar, Mr. Madhur Aggarwal, Mr. Bhargava V. Desai, Mr. Akshat Malpani.
For the Respondents: Mr. Tushar Mehta, Mr. A. Prasad, Mr. Zoheb Hossain, Ms. Anil Katiyar.
For the Petitioners: Mr. C.S. Aggarwal, Mr. Gautam Jain, Mr. Piyush Kamal, Mr. Uma Shankar, Mr. Madhur Aggarwal, Mr. Bhargava V. Desai, Mr. Akshat Malpani.
For the Respondents: Mr. Tushar Mehta, Mr. A. Prasad, Mr. Zoheb Hossain, Ms. Anil Katiyar.
Table of Contents
2. The use of an incorrect name in the notice constituted a mere clerical error. (Para 1 )
3. Clerical errors in notices are correctable under Section 292B of the Income Tax Act. (Para 1 )
4. Special leave petition dismissed and pending applications disposed of. (Para 2 , 3 )
5. Can a clerical error regarding a name in a notice be corrected under the Income Tax Act?
Yes, if a wrong name is given in a notice and it is found to be a clerical error, it can be corrected under Section 292B of the Income Tax Act. (Para 1 )
ORDER :
1. In the peculiar facts of this case, we are convinced that wrong name given in the notice was merely a clerical error which could be corrected under Section 292B of the Income Tax Act.
2. The special leave petition is dismissed.
3. Pending applications stand disposed of.
