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CMA Intermediate · Direct and Indirect Taxation · PAN

A notice issued under the Income-tax Act, 2025 contains a minor mistake in the description of the person, but is in substance and effect in conformity with the intent and purposes of the Act. Under section 522, what is the position of the notice?

The notice remains valid. Section 522(1) provides that a notice is not invalid merely because of a mistake, defect or omission, provided it is in substance and effect in conformity with the intent and purposes of the Act.

  1. AIt is invalid because any mistake voids a notice
  2. BIt is valid, as it is not invalid merely by reason of the mistakeCorrect
  3. CIt is valid only if the assessee consents in writing
  4. DIt is invalid unless a Document Identification Number is quoted

Explanation

Section 522(1) says no notice or proceeding is invalid merely because of a mistake, defect or omission if it is in substance and effect in conformity with the intent and purposes of the Act. Consent is not required.

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