Allowing the petition the Court held that since there was an error apparent on the face of the record in the order passed under section 148A(d) and the Department had failed to consider the assessee’s written response that was received by the Department on March 30, 2022, the order dated April 1, 2022 was unsustainable and therefore, set aside. As a consequence, the notice under section 148 also dated April 1, 2022 was quashed. The Department was to consider the matter afresh by considering the assessee’s response of March 30, 2022 before taking further action in accordance with law. (AY.2015-16)