validity of notice u/s 148

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 December 2009 can anotice u/s 148 be held invalid if the name of the assessee is spelled incorrectly?

Bhaskaran Chackrapani Warrier (Expert)
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11 December 2009 If PAN is correct u cannot challenge this mistake. The ITO can take recourse of section 292B.

Rahul Vora (Expert)
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12 December 2009 In agreement with Mr. Warrier

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