Order Passed U/S 148 Overlooking Apparent Error Not Sustainable: Delhi HC

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...