Monish Gajapati Raju Pusapati v. AUITD (2025) 304 Taxman 382/344 CTR 165 / 248 DTR 17 (Delhi)(HC)

S. 148 : Reassessment-Notice-Non application of mind-Notice was quashed. [S. 135A,292B, Art. 226]

A notice under section 148 was issued in case of assessee..  Assessee filed objections against said notice contending that information pertaining to some other assessee was attached to said notice.  However, order rejecting objections of assessee was passed without considering said error. On writ the Court held that   while issuing impugned notice under section 148, respondents by pure inadvertence had annexed/attached information pertaining to some other individual/assessee and not assessee. Since such aspect appeared to be an error or mistake and neither deliberate nor wilful, no fatality could be said to attach to issuance of notice under section 148. Notice issued under section 148, to extent that it reflected information of some other person, shall be rectified by respondents.Authority did not apply their  mind to objections raised by assessee and, thus order rejecting objections of assessee was  quashed. (AY. 2020-21)

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