Pr. CIT v. Smt. Shreelekha Damani
174 DTR 86High Court2019#4461 most cited
What is Pr. CIT v. Smt. Shreelekha Damani authority for?
A discrepancy in the date of passing an assessment order, if a typographical error, does not necessarily invalidate the assessment's procedural validity, provided the prior approval under Section 153D was obtained. The discrepancy may be viewed as a clerical error, but the department should furnish supporting evidence to clarify the sequence of events.
26
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2025.
Also referred to as
Pr. CIT v. Smt. Shreelekha Damani · Section 153D · prior approval · assessment order date · typographical error · clerical error · procedural validity · compliance
