Sanjay Kumar Agarwal vs State Tax Officer (1) on 31 October, 2023
11. Thus, applying the aforesaid law laid down by Hon'ble Apex
Court in the matter of Sanjay Kumar Agarwal vs. State Tax Officer
(1) & Anr. with other connected matters [2023 INSC 963], we are of
the considered opinion that present case is not a case of error apparent
on the face of record. Even if order is wrong/illegal, the same can be
challenged before the superior Court.