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10. It was submitted that the Ld. CIT(A) thereafter called for the Remand Report from the AO during the appellate proceedings. The AO in his remand report has stated that due to typographical mistake, the assessment order has been passed under section 143(3) r.w.s 153A instead of 143(3) r.w.s 153C. As per AO, as per the order sheet entry dt. 25/11/2014, the AO himself has categorically stated that proceedings under Section 153A has been filed and proceedings under Section 153C has been initiated which means that mentioning of Section 153A r.w.s 143(3) on the assessment order is nothing else but mere typographical mistake.

11. The Ld. CIT(A) after considering the submissions and the Remand Report so submitted by the AO recorded his findings. As per CIT(A), as per the noting made by the AO, the assessee company after issue of notice under section 153C on 25/11/2014 filed a return of income on 09/01/2015 and thereafter the assessment was completed. As per the Ld. CIT(A), the AO has duly mentioned in the remand report submitted during the appellate proceedings that inadvertently due to typographical mistake, it has been mentioned that the assessment order is passed under section 143(3) r.w.s 153A instead of 143(3) r.w.s 153C. The Ld. CIT(A) further stated that the perusal of the assessment record shows that after dropping the proceedings under Section 153A, the AO started proceedings under section 153C and notice was duly served upon the assessee and in response to which, return has also been filed by the assessee and the proceedings were attended before the AO. The Ld. CIT(A) referred to the decision of Hon'ble Supreme Court in case of Isha Beevi Vs. TRO (1975) 101 ITR 449 and held that the wrong reference to a section under which an order is made does not vitiate the assessment order but to see whether an order is valid or not has to be determined by seeking whether the AO has any power at all to make such order and if power is otherwise available or established, the fact that the source of power has been incorrectly described shall not invalidate the order. It was held by the ld CIT(A) that in this case, the AO has mentioned Section under which the assessment is made as 143(3) r.w.s 153A instead of 143(3) r.w.s. 153C and the AO in this case had the power to pass the assessment order under section 153C r.w.s 143(3) and hence there is an inadvertent mention of Section 143(3) r.w.s 153A which shall not vitiate the assessment order so passed by the AO and the ground so taken by the assessee was found without merits.

14. It was submitted that regarding the typographical mistake so mentioned by the AO in the Remand Report and accepted by the ld CIT(A), there are various type of assessment under the Act such as assessment under Section 143(3),144,147,153A,153C and each and every type of assessment is dealt with by the separate set of Sections right from the start of the assessment till the very end. It was submitted that there is no provision of the Act in which the AO can shuffle such set of Sections and the AO cannot start an assessment from, say, Section 153A and end it with, say, Section 143(3).