JUDGMENT :

Manmohan, J.

1. Present writ petition has been filed challenging the order dated 9th April, 2022 passed by the Respondent under Section 148A(d) of the Income Tax Act, 1961 (for short ‘Act’) for the Assessment Year 2018-19 and all consequential proceedings in pursuance thereto including issuance of the notice dated 9th April, 2022 under Section 148 of the Act.

2. Learned counsel for the Petitioner states that in the present case notice under Section 148A is not warranted as it is a case of Section 153C of the Act to which proviso (c) of Section 148A applies.

3. Mr. Sunil Agarwal, learned counsel for the Respondent has brought on record the instructions received by him by way of email dated 13th May, 2022. The said email is reproduced as under :

“To,

Sh. Sunil Aggarwal Senior Standing Counsel, High Court 4th Floor, 15 Link Road, Jangpura Extension,

New Delhi

Sir,

Sub: Writ Petition (C) 7115 of 2022 in the matter of Pradeep Kumar Varshney (PANAAMPV9765D) for A.Y. 2018-19-reg.

Kindly refer to your email dated 12.05.2022 wherein it has been directed to verify and apprise the correct position in the above case regarding re-opening the case u/s 148 of the I. T. Act, 1961.

In this regard,