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Order Passed U/S 148 Overlooking Apparent Error Not Sustainable: Delhi HC
Case Law Details
- Case Name
- Monish Gajapati Raju Pusapati Vs Assessment Unit Income Tax Department & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All High Courts, Delhi High Court
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Monish Gajapati Raju Pusapati Vs Assessment Unit Income Tax Department & Anr. (Delhi High Court)
Delhi High Court held that provision of section 292B doesn’t include passing of order u/s. 148 overlooking error apparent on the face of the record. Thus, order passed overlooking error is liable to be set aside.
Facts- The Petitioner has filed the present petition, inter alia, impugning a notice dated 23.03.2024 issued u/s. 148 of Income Tax Act, 1961 for Assessment Year (AY) 2020-21 as well as an order dated 03.02.2025 whereby the respondents/revenue had disposed of the objections dated 13...
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