Income Tax Act · s 66

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66.
Errors and defects in assessment and notice
(1) No assessment, warrant or other proceedings purporting to be made in accordance with the provisions of this Act shall be —
(a) quashed, or deemed to be void or voidable, for want of form; or
(b) affected by reason of a mistake, defect or omission therein —
(i) if the same is in substance and effect in conformity with or according to the intent and meaning of this
Act or any written law amending the Act; and
(ii) if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.

Income Tax 104
(2) An assessment shall not be impeached or affected —
(a) by reason of a mistake therein as to —
(i) the name or surname of a person liable; or
(ii) the description of any income;
(b) by reason of any variance between the assessment and the notice thereof:
Provided that in cases of assessment, the notice thereof shall be duly served on the person intended to be charged and such notice shall contain in substance and effect the particulars on which the assessment is made.

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s 66Errors and defects in assessment and notice

(1)

No assessment, warrant or other proceedings purporting to be made in accordance with the provisions of this Act shall be —

(a)

quashed, or deemed to be void or voidable, for want of form; or

(b)

affected by reason of a mistake, defect or omission therein —

(i)

if the same is in substance and effect in conformity with or according to the intent and meaning of this

Act or any written law amending the Act; and

(ii)

if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.

Income Tax 104

(2)

An assessment shall not be impeached or affected —

(a)

by reason of a mistake therein as to —

(i)

the name or surname of a person liable; or

(ii)

the description of any income;

(b)

by reason of any variance between the assessment and the notice thereof:

Provided that in cases of assessment, the notice thereof shall be duly served on the person intended to be charged and such notice shall contain in substance and effect the particulars on which the assessment is made.