nationalized banks. Learned counsel submits that it is a
drafting error in section 115JB , even if the intention was to include banks in the ambit
granting power to apply funds outside India is a drafting error and is
proposed to be rectified is placed at page
notice issued for initiation of penalty
proceedings, the so called error of the draft assessment
order is already been rectified and therefore, now there ... penalty
proceedings were not levied in pursuance of the draft
assessment order. Therefore, the errors cited by the
assessee have been rectified by the learned
4384/MUM/2025
be left remediless merely because of inadvertent errors in drafting
when the statutory remedy was in fact availed in
or filing, especially
appears
to have inadvertently crept in on account of a typographical error
while drafting the appeal, we, thus, proceed with and deal with the
sustainability
services. The dispute resolution panel
went on to find errors in the drafting of the agreement. It noted that even the addendum
has not been
Representative, on the other hand submitted that since Tribunal had circulated the draft, it implied that it had found the question proposed by the Revenue ... Court and at this state only some typographical errors or some glaring mistakes in the draft statement could be rectified and the merits
came to be noticed that there is a
typographical error crept while drafting the said order. Since the
mistake found is apparent on the face ... opinion to proceed to suo-motu rectify the
typographical error. The reproduction made below Para-14 at Page-16
of the order dated 8th September
procedure under section 144C(1) would be a
jurisdictional error and not merely procedural error or a mere irregularity. The
Assessment Order has not been ... procedure under Section 144C(1) would be a
jurisdictional error and not merely procedural error or irregularity.
(iii) therefore, Section 292B
procedure under section 144C(1) would be a
jurisdictional error and not merely procedural error or a mere irregularity. The
Assessment Order has not been ... procedure under Section 144C(1) would be a
jurisdictional error and not merely procedural error or irregularity.
(iii) therefore, Section 292B