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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
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.
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.
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