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iii. As regards the order being issued in the name of a company instead of being converted into LLP at the time of passing the assessment order, that it is just a human error and need not be construed strictly. iv. On the argument that provisions of section 153C ought to have been invoked, instead of u/s 147 and 148 of the Act that provisions of section 153C could not be applied as the conditions therein were not met and all the conditions required for the purpose of forming the belief of income escapement were present and based on that information, Ld. AO has rightly reopened the assessment by invoking the provisions of section 147 /148 of the Act. v. Therefore, a valid and sustainable order has been passed by the ld. AO.