Order passed overlooking error apparent on face of record is invalid: Delhi HC

Monish Gajapati Raju Pusapati Vs Assessment Unit Income Tax Department & Anr. (Delhi High Court)

Delhi High Court held that order passed overlooking the error apparent on the face of the record is invalid since it is non-application of mind of the authority. Hence, order u/s. 148 quashed.

Facts- The Petitioner has filed the present petition, inter alia, impugning a notice dated 23.03.2024 issued under section 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 disp

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